TaxTMI 
TaxTMI 
Sir,
We have paid Service tax under RCM for manpower services for June 2017 is paid on 06.7.2017, our consultant told not to take input credit in ER1 for June 2017. Then any other provision is available for taking input credit..
Sathish.
RCM payment for manpower
22 Jul 2017 
5 Replies 
1850 Views Asked by
Input tax credit for reverse-charge manpower services can be claimed and carried forward into the GST regime.
Service tax paid under the Reverse Charge Mechanism for manpower services may be treated as credit and migrated into GST either by declaring the credit in the ER-1 return for the relevant period so it forms part of the closing balance to be carried forward into the electronic credit ledger, or by transferring unclaimed credit using the TRAN-1 migration form within the prescribed window; an alternative of seeking a refund from the service tax department was queried but not developed. (AI Summary)
Service tax paid under the Reverse Charge Mechanism for manpower services may be treated as credit and migrated into GST either by declaring the credit in the ER-1 return for the relevant period so it forms part of the closing balance to be carried forward into the electronic credit ledger, or by transferring unclaimed credit using the TRAN-1 migration form within the prescribed window; an alternative of seeking a refund from the service tax department was queried but not developed. (AI Summary)