ITC -reverse charge

adding to above example suppose you have liability of 20000, other than the above rcm liability.....now your total tax liability is 38000.....
in the same month you have paid 15000 as gst on input.....now your total itc is 15k +18k =33k....

out of this 33k maximum credit you can take is = total output liability - tax payable under rcm
=38-18
=20k

balance itc will be carried forward = 33k - 20k = 13k

crux is you can take credit of gst paid on rcm basis in the same month but only condition is that total tax paid in cash in that month should not be below the liability under rcm.....

if rcm related invoice pmt paid by chq

less than Rs5000 per day , no GST but sgst is available.if a office cleaner cleans my office and take Rs 3500 per month.then can we show his bill separately cost before tax and cgst nil and sgst @ 5% on back calculation.
167 sgst,cgst nil,cost before tax 3333, total payable to cleaner 3500.rcm 167 and we will get ITC 167.
Am I right?

a hotel charges cgst and sgst @ 5% .but he has not mentioned GSTN NUMBER in his bill
cost is 2200 including cgst,sgst.how to get RCM
ITC

(1) we pay ₹18000 on due date for July say 10 aug and take ₹18000 ITC in the month of August. )
You pay the tax on transaction date or booking date which is earlier....
RCM related payments is not on return dates. If you pay on return date then you calculate interest.....