RCM not paid to DRC Challen

[Bayyareddy DK]

Dear Sir,

My client paid voluntarily RCM for the financial year 2020-2021 in the months from April 2021 to Sep 2021 by adding in the Form 3B Return. He did not use DRC-3 Challen. Is he correct or he has to pay again now using DRC-3 challen where he will not get the input tax credit?. Please advice.

AI Summary

Reverse charge mechanism: GSTR-3B payment valid and preserves input tax credit; duplicate DRC-03 payment unnecessary, interest may apply.
Payment of tax under the reverse charge mechanism through GSTR-3B, when made voluntarily and not due to scrutiny or enforcement, satisfies compliance and preserves input tax credit; a second payment via DRC-03 for the same transaction is unnecessary, but rectification of returns is subject to procedural cut-offs and payment of interest under the Act for late discharge.