GST - RCM ITC QUERY

[IRFAN MALIK]

Have recd transportation service from GTA in dec 2018.

Now I have paid GST under RCM on 19th January 2019.

Query is when can I claim ITC of GST paid under RCM, whether at the time of filing GSTR 3B for Dec 2018 or whether at the time of filing GSTR 3B for Jan 2019??

Thanking you in anticpation....

Regards

-Irfan

[KASTURI SETHI]

In my view, you can claim ITC at the time of filing GSTR 3B for Dec.18.

[IRFAN MALIK]

Thank you sir for your kind reply.

Regards

[DR.MARIAPPAN GOVINDARAJAN]

ITC of RCM can be availed within that month itself.

[Mahadev R]

Agree with Kasturi Sir

[Ganeshan Kalyani]

ITC of GST paid under RCM on GTA is eligible in the month of Dec 2018 GSTR 3B. First pay GST on freight and after the payment is reflected in www.gst.gov.in portal then pay less GST on other liability.