INPUT USE IN REVERSE CHARGE

[Davinder Singh]

Dear Sir,

Kindly confirm if we have surplus GST Input at the end of the month, Can be use in payable against reverse charge,

AI Summary

Reverse Charge Liability must be discharged from the electronic cash ledger, not by using Input Tax Credit.
Reverse charge liability under GST cannot be discharged by utilising Input Tax Credit; such amounts must be paid by debiting the electronic cash ledger and cannot be adjusted from the electronic credit ledger, reflecting the statutory payment regime and implementing rules.