Month in which rcm input tax credit paid to be utilized

Same month credit can be taken.

@ nishant kumar (CA Nishant Maheshwari)

Hi Nishant,

Please clarify below...

1) In the above case of "Sanju.P (CA Practice)", ITC on RCM of Rs.1000/- can only be claimed in the Feb-2020 GRTR-3B?

2) Here the "SAME MONTH" means not the month FOR which month you are making payment of tax through GSTR-3B, but IN which month you are making payment through GSTR-3B. That is, if making payment of tax FOR January IN February, then, the ITC can be claimed IN February.

Thanks & Regards,

Mahesh Puthanikar