Gst reverse charge mechanism to be claimed in the month of payment

Save Share

This query is : Resolved

ARUN GUPTA (Querist)
Follow

30 July 2026 I made a freight payment to the transporter of ₹5,000 in July 2026 and deposited the reverse GST amount via RCM of ₹900. Can I claim this amount in the GST-3B for the month of July 2026? Can I claim this amount as itc in July 2026?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

31 July 2026 Yes, you can claim the RCM amount of ₹900 as Input Tax Credit (ITC) in the GSTR-3B for July 2026 by reporting the liability under Table 3.1(d) and claiming the corresponding ITC under Table 4(A)(3) in the same return, provided you issue a self-invoice and the credit is not blocked under Section 17(5).

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now