CDEFGHIJKLMNOPQRSTUVWXYZ
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RCM ALREADY PAID IN GSTR 3B
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WRITE RCM AS PER ANNUAL GSTR 3B OUTWARD SIDE BASIC IGST CGST SGST
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TRANSPORT EXP
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LEGAL EXP
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TOTAL 36,000 550 1,600 1,600
WRITE 3B RCM
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RCM AS PER MY CALCULATION OR AS PER BOOKS
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AS PER BOOKS BASIC IGST CGST SGST
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TRASNPORT EXP 5%
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LEGAL EXP - 18%
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TOTAL 36,000 550 1,600 1,600 WRITE SAME
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FINAL DIFFERENCE PAYABLE - - -
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for less paid as compare to Books
3B LOWER
3B LOWER
3B LOWER
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HOW TO SHOW in TABLE 4 OUTWARD SIDE 36,000 550 1,600 1,600
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WRITE RCM ITC AS PER ANNUAL GSTR 3B INWARD SIDE55016001600
WRITE IF SAME
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 HOW TO SHOW in TABLE 6 36,000 550 1,600 1,600
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FINAL DIFFERENCE PAYABLE - - -
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for excess RCM ITC side claimed
3B LOWER
3B LOWER
3B LOWER
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FY 2022-23 RCM - RATE WISE for GST AUDIT
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LEGAL / TRANSPORTAION / SECURITY CHARGES / IMPORT OF SERVICEIntegrated TaxCentral TaxState Tax / UT TaxCess, if applicable
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5% 21,000 550 250 250 AUTO
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18% 15,000 1,350 1,350 AUTO
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total 36,000 550 1,600 1,600 0
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FROM TABLE 4 36,000 550 1,600 1,600
WRITE 3B RCM
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