RCM input credit taken on same month in GSTR 3B return

ADHIP KUMAR MISRA (ACCOUNTS MANAGER) (171 Points)

17 March 2022  

In February'22 there were some taxable inward supplies liable to reverse charge (RCM) . In GSTR-3B return of Feb'22 I am showing this in the 3.1 Table , and I shall pay this RCM also for Feb'22 while return filing . But my question is , can I take the ITC credit of this RCM (it falls under eligible category) in the Feb'22 return filing itself  against my output Feb'22 liability ? Or I am not allowed to take this RCM  ITC in Feb'22 , and i can take this ITC benefit in the next month's return  ?   Please clarify .