🧾 Reports

RCM Tax Report

The RCM Tax Report tracks every purchase or expense on which you owe GST yourself under the Reverse Charge Mechanism, and turns it into ready-to-file GSTR-3B figures.

📍 Menu path: Reports → RCM Tax Report

👤 Who uses it: Admin, Owner/Accountant with GST reporting permission (India-only feature)

🏷️ Plan tier: advanced+

Overview

Under GST, certain purchases (like from unregistered dealers, GTA freight, or specific notified goods/services) shift the tax liability to the buyer instead of the seller — this is Reverse Charge Mechanism (RCM). This page is where BazaarPOS surfaces every transaction it has tagged with an RCM section.

It has two tabs: the RCM Purchase Register, which is a raw, filterable list of every RCM transaction, and the GSTR-3B Data tab, which rolls those transactions up into the exact figures you need to enter in your monthly/quarterly GSTR-3B return.

This page is India-specific — stores whose country setting is not India see a "Not available for your region" message instead of the report.

Before You Start

Your store's country must be set to India — the whole page is hidden behind an India-only gate.
Purchases/expenses must already have been recorded with an RCM section tag (via Purchases or Expenses) for anything to appear here; this page does not let you tag transactions, only report on ones already tagged.
Requires the Advanced plan tier or above (GST feature) and a role with GST/Reports access.

Step-by-Step Guide

1 Review the RCM Purchase Register

Open RCM Tax Report from the Reports menu — it lands on the RCM Purchase Register tab by default.
Set a From Date and To Date to scope the register to a filing period, and optionally pick an RCM Section from the dropdown (populated from your store's configured RCM sections) to narrow to one type of reverse-charge purchase.
Click Apply to (re)load the register — the section dropdown also auto-applies as soon as you change it.
Read the six summary cards — Transactions, Taxable Value, CGST, SGST, IGST, Total RCM — for a running total of the filtered period.
Scroll the Transactions table for line-level detail: Date, Type (Purchase/Expense), Transaction number, Supplier, RCM Section, Taxable value, and the CGST/SGST/IGST/Total RCM split.
Click Export (if you have export permission and there are rows) to download the filtered register.

2 Generate GSTR-3B RCM data for a filing period

Switch to the GSTR-3B Data tab.
Choose the Month and Year you are filing for.
Click Generate to pull the consolidated RCM figures for that period.
Read the orange summary banner for Transactions, Inward Supplies, CGST, SGST and IGST totals for the month.
Check the Section-wise Breakdown table to see the same figures split by each RCM section code, with count and taxable value per section.
Use the GSTR-3B Return Mapping box at the bottom — it tells you exactly which GSTR-3B table cell each number belongs in: Table 3.1(d) for inward supplies liable to reverse charge, and Table 4(A)(3) for ITC available (IGST/CGST/SGST).

💡 The mapping box exists so you can copy figures straight into the government GSTR-3B filing form without recalculating anything yourself.

Every Field & Button, Explained

Field / Button	What it does
`From Date / To Date`	Date range filters for the RCM Purchase Register tab.
`RCM Section`	Dropdown of your store's configured reverse-charge sections; loaded once from the server when the page opens.
`Apply`	Re-runs the register query with the current date range and section filter.
`Export`	Downloads the currently filtered register rows; only shown if you have export permission and at least one row is loaded.
`Transactions / Taxable Value / CGST / SGST / IGST / Total RCM`	Running totals for whichever date range and section are currently applied on the register.
`Month / Year (GSTR-3B tab)`	The filing period you want to generate GSTR-3B RCM figures for.
`Generate`	Fetches and computes the GSTR-3B RCM summary and section-wise breakdown for the chosen month/year.
`Section-wise Breakdown table`	RCM Section, Count, Taxable Value, CGST, SGST, IGST and Total for every section that had activity in the chosen month.
`GSTR-3B Return Mapping box`	Shows exactly which GSTR-3B return table (3.1(d) inward supplies, 4(A)(3) ITC available) each computed figure should be entered into.

Tips & Best Practices

Tag RCM purchases correctly at entry time (in Purchases/Expenses) — this report only reflects transactions that were tagged with an RCM section when recorded; nothing here can be fixed retroactively from this page.
Run the GSTR-3B tab a few days before your filing due date so you have time to cross-check the section-wise breakdown against your own working papers.
Use the RCM Section filter on the register to spot-check a single category (e.g. GTA freight) if your GSTR-3B totals look off.

Troubleshooting & FAQ

The page shows "Not available for your region" instead of the report.

RCM Tax Report is India-only. If your store's configured country is not India, this feature is hidden entirely — there is no way to enable it for non-India stores.

No transactions appear in the Purchase Register.

This report only lists purchases/expenses that were tagged with an RCM section when they were created. If none of your recent purchases have an RCM section applied, the register will be empty — check your Purchases/Expenses entry screens.

GSTR-3B tab shows "No data generated yet".

You must pick a Month and Year and click Generate — the tab does not auto-load data on open.

Export button is missing from the register.

Export only appears once transactions are loaded and only for roles with export permission; ask your Admin to grant Reports/Export rights under Settings → Staff Permissions.

🧑‍💻 Developer Notes

Source component(s):

frontend-app/packages/pos-react-lib/src/pages/RCMReportsPage.jsx

Backend endpoints used:

GET /rcm/sections
GET /rcm/register
GET /rcm/gstr3b

Related tables (db-core repositories):

RCM purchase/expense records (RCM-tagged transactions)
RCM Sections master data

Feature flag key: gst (requires advanced plan tier or above)

The whole component short-circuits to a "Not available for your region" placeholder when storeFmt.isIndia is false, before any API calls are made. RCM sections are fetched once on mount; the register and GSTR-3B tabs each hit their own endpoint independently and only the active tab's data is fetched.