Itc clim on reverse charge

[pawan singhal]

when registered person paid gst of reverse charge of july month in august. can he used rcm paid cash ledger against july month output gst liability . for example july month reverse charge tax paid on 10th aug of ₹ 10000 and in july month he has to paid 15000 on sales. now can he used this 10000 paid aginst 15000 tax liability .

AI Summary

Input tax credit on reverse charge: ITC available only after payment and cash ledger discharge and return recognition.
Input Tax Credit on reverse charge is claimable only after the reverse-charge tax liability is paid from the cash ledger and supported by payment evidence; GSTR-3B permits declaration and utilisation in the relevant month provided payment has been made and the GST return acceptance reflects the credit.