TaxTMI 
TaxTMI 
We have one ISD registration - we received RCM invoice (security ). how to pay the GST RCM amount and claim ITC
ISD registration - RCM security invoice received - how to pay
29 May 2026 
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Input Service Distributor cannot pay reverse charge liability; regular GST registration must discharge tax and distribute eligible credit.
Input Service Distributor (ISD) registration cannot be used to discharge reverse charge mechanism (RCM) liability on received services. The RCM tax must be paid by the regular GST registration through the electronic cash ledger, with reporting in the relevant GST return and, where required, issuance of a self-invoice. After valid payment, eligible input tax credit may be availed and distributed through the ISD mechanism in accordance with the CGST Rules. (AI Summary)
Input Service Distributor (ISD) registration cannot be used to discharge reverse charge mechanism (RCM) liability on received services. The RCM tax must be paid by the regular GST registration through the electronic cash ledger, with reporting in the relevant GST return and, where required, issuance of a self-invoice. After valid payment, eligible input tax credit may be availed and distributed through the ISD mechanism in accordance with the CGST Rules. (AI Summary)