RCM ITC credit

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This query is : Resolved

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If you've paid Reverse Charge Mechanism (RCM) GST on legal charges in August, you can claim the Input Tax Credit (ITC) in the same month. This is possible provided the payment is made and reflected in your August GSTR filings. Section 16 of the CGST Act confirms that ITC is available after tax payment and completion of procedural steps like issuing a self-invoice.

Rajesh

Rajesh

(Querist)
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17 September 2025 RCM GST liability on Legal Charges is booked & paid in cash August

Can ITC of RCM GST paid in August be claimed in August or next month i.e. September?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 September 2025 ITC on RCM GST for legal charges paid in August can be taken in August itself, if the payment is made and reflected in that month’s GSTR filings.

Section 16 of CGST Act specifies that ITC is available only after the tax is paid and all other procedural requirements (such as raising a self-invoice) are done. ITC will then be credited in that same month’s electronic credit ledger.