itc incase of rcm

RCM can be taken in next month.

RCM related credit can be availed in the same month as there is no specific proviso says that GST paid under RCM shall be availed in next month like what we had in service tax. 

Sir G,

Nowhere in section 16 to section 21 of CGST Act has specified about this but the only conditions for availing the ITC u/s 16(2) is

1) Receiver must be possession of tax invoice

2) He has received the goods or services.

Therefore if you have received the services then you are eligible for taking ITC int he same month.