RCM under ISD, Goods and Services Tax - GST

[Bhavesh Suthar]

With regard to reverse charge transaction under ISD, kindly confirm below procedure:

1) Invoice dated April '25 issued by supplier on normal registration (RCM).

2) RCM liability discharged by normal registration on 20th May '25.

3) Normal registration raises tax invoice to ISD to transfer RCM ITC to ISD in May'25. This is disclosed in GSTR-1 of May '25 in B2B.

4) ISD distributes the credit to its branches vide GSTR-6 of May '25.

Query 1: Supplier raises invoice to normal registration and not ISD. Is that correct.

Query 2: Normal registration raises invoice to ISD post payment in 3B (i.e. GSTR-1 of May'25). Can this be done in April '25 GSTR-1 itself simultaneously with the liability payment or does it have to be done post payment only in May '25.