RCM and Electronic credit ledger

This discussion clarifies whether Input Tax Credit (ITC) can be claimed in GSTR 3B for taxes paid on supplies received under the Reverse Charge Mechanism (RCM). The consensus is that you can indeed claim this ITC in a subsequent month's GSTR 3B, after paying the liability via the electronic cash ledger in the current month's GSTR 3B. However, a crucial point is raised regarding the eligibility of ITC for specific services like GTA, which may be blocked under Section 17(5) unless you are in the business of providing such services.