Does RCM apply on Legal / Advocate Services?

Yes — Legal / Advocate Services is covered under Section 9(3) of CGST Act. The recipient (registered person) must pay GST at 18% under Reverse Charge Mechanism (RCM) even if the supplier is unregistered. A self-invoice must be raised by the recipient.

Can ITC be claimed on RCM paid for Legal / Advocate Services?

Yes — ITC on RCM paid for Legal / Advocate Services can generally be claimed in the same GSTR-3B period in which RCM was paid, subject to Section 17(5) blocked credit conditions not applying.

What is a self-invoice under RCM?

Under RCM, the recipient must issue a self-invoice (payment voucher) for the transaction since the supplier is not required to raise a GST invoice. The self-invoice must contain: supplier name, date, description of service, taxable value, GST amount, and PAN/GSTIN of recipient.

GST RCM · SECTION 9(3)

GST ITC & RCM Calculator — Legal / Advocate Services

Calculate GST payable under Reverse Charge Mechanism for Legal / Advocate Services. Determine ITC eligibility, self-invoice requirements, and GSTR-3B reporting.

✓ RCM Rate 18% ✓ Section 9(3) ✓ ITC: Claimable

Service / Invoice Value (₹) — taxable amount

Vendor / Supplier Registration Status

Transaction Type

Number of Months (for annual liability estimate)

RCM Liability — Legal / Advocate Services

RCM GST Payable

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ITC Available

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Component	Rate	Amount
Taxable Value	—	—
CGST (RCM)	—	—
SGST (RCM)	—	—
Total RCM GST	18%	—
ITC Claimable	—	—
Net Cash Outflow (RCM − ITC)	—	—
Annual Liability (× 12 months)	—	—

📋 GSTR-3B Reporting: Report RCM liability in Table 3.1(d) "Inward supplies liable to reverse charge." Pay in Cash Ledger only — ITC cannot be used to pay RCM liability directly. ITC claimed in Table 4A after payment.

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Frequently Asked Questions

Under RCM, the recipient (buyer) pays GST directly to the government instead of the supplier collecting it. For Legal / Advocate Services, this applies under Section 9(3) of CGST Act at 18%. You must pay via Cash Ledger, raise a self-invoice, and report in GSTR-3B Table 3.1(d).

If you're already GST-registered, RCM applies automatically. If you're unregistered but receive services covered under RCM exceeding ₹20 lakh (or ₹10 lakh for special states) in aggregate, you may need to register. Composition dealers are exempt from RCM compliance in most cases.

RCM GST must be paid before the due date of GSTR-3B for the month in which the RCM supply was received — typically the 20th of the following month. No deferral is allowed; late payment attracts 18% interest u/s 50.