RCM Input claim in the same month

This discussion clarifies whether businesses can claim input tax credit for Reverse Charge Mechanism (RCM) liabilities in the same month they are paid. The consensus is that RCM input tax credit can be claimed in the same month, provided the RCM tax has been paid. If the RCM payment relates to March but is deposited in April, the input credit will be available for April. For purchases from unregistered persons where RCM applies, a self-invoice is required.