TaxTMI 
TaxTMI 
Dear Sir,
We received on man power bills related to June month and as per RCM we paid on 5th July
So, we can utilize / carry forward in in Transition rules or next month of August ? Please clarify....
man power suply - reg
08 Jul 2017 
1 Reply 
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Transitional input credit for reverse charge manpower services can be claimed by declaring invoices in TRAN-1.
Input tax credit for manpower supply invoices paid under reverse charge after the invoice month can be claimed under section 140 of the CGST Act by declaring the invoices in TRAN-1, permitting transitional recognition of credit where payment occurred in the transition period. (AI Summary)
Input tax credit for manpower supply invoices paid under reverse charge after the invoice month can be claimed under section 140 of the CGST Act by declaring the invoices in TRAN-1, permitting transitional recognition of credit where payment occurred in the transition period. (AI Summary)
