Question ID : 39234

RCM on transport

During 2017-18 , the Registered person ( Recipient ) has not paid GST on RCM basis on Transport ? . So now if he pays in GSTR 9 then any ITC available or it is ITC is lapsed ? 

Answer ID : 78900

In case of RCM liability, credit is taken based on the self-invoice generated by the registered person. Considering that the self-invoice is generated at the time of payment of tax and tax liability is discharged along with interest, the time limit under Section 16(4) should be computed from the date of such document and ITC of the same should be allowed. However, such ITC may not be claimed in the GSTR-9 but may have to be claimed in GSTR-3B. It is expected from the government to clarify the matter to avoid future litigations.

Answer ID : 78918

I believe the input will not be available is if not shown in GSTR 3B for the month of march 2019

Answer ID : 78954

All ITC related to 2017-18 stands lapsed if not availed till March 2019 GSTR3B. However GST Liability stands as it is.

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