Month in which rcm input tax credit paid to be utilized

Sanju.P (CA Practice ) (111 Points)

13 February 2019  

Hi,

Please specify in which month RCM Input tax credit to be utilized in the following case:

Return Filing Month: January 2019 

Due date for GSTR3B: 20.02.2019

Freight charges paid to GTA (Intra-State)  in the Month of January : Rs.20,000/-

RCM GST paid on above Freight Charges: Rs.1000/-(CGST +SGST ) on 13.02.2019.

RCM Input tax credit of Rs.1000/- can be claimed in January Month Return filing or to be claimed in the subsequent Month Return Filing?

Thanks in Adavnce.