Delay in Payment of RCM liability on Renting commercial space FY 2024-25

[D K]

Hi,

We have not been paying GST on RCM liability on renting of commercial property. We could understand that the same has to be paid from tax period Oct'24. However, we have finished filing 3B return for Mar'25.

We are looking to pay the liability and interest now. Please advise how the same has to be paid? Is it ok to pay in Apr'25 GSTR 3B? And show break-up (month wise) on the tab which comes after making payment/set-off (before EVC)?

Also, whether self-invoice number to be added in GSTR 1 of Apr'25?

Would appreciate your response. Thanks in advance.

AI Summary

Reverse charge on commercial rent: report and pay outstanding RCM in current GSTR 3B and remit interest via DRC 03.
Outstanding RCM on renting commercial property should be reported and paid in the current month's GSTR 3B under Table 3.1(d), paid in cash (not via ITC), with interest for delay remitted separately through Form DRC 03 computed from the original due dates to the payment date. Taxpayers may add month wise remarks on the payment screen, report or raise self invoices in the GSTR 1 for the month of payment, and claim input tax credit in the same return if eligibility conditions are satisfied.