Reverse charge mechanism

Claiming of input under reverse charge mechanism
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Quick Summary
Registered dealers, excluding those under the composition scheme, can claim Input Tax Credit (ITC) on taxes paid via the Reverse Charge Mechanism (RCM). To be eligible for this claim, the RCM tax must have been paid using the cash ledger.

Are you a registered dealer

if RCM was paid then claim it if you are not composition dealer

You can claim ITC on Taxes paid via Reverse Charge Mechanism (RCM) basis if you are a Regular Dealer.
Yes can be claimed only when it's paid in cash ledger.

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