Dear Sir's,
I have some clarrifications on RCM Liablity and ITC on RCM to be taken.
a. If RCM liability is relating to FY 2017-18 i.e. client has availed advocate services in FY 2017-18 but not paid RCM liablity till now. Now if he is going to pay, whether he can take credit in the current month after paying RCM liability through cash because RCM credit can be taken only after issuing invoice/Payment voucher as applicable. So i will issue Invoice or payment voucher as applicable and take the credit.
b. In other case, it is so that i have paid tax under RCM but only thing is i have not shwon separately in 3B in table 3.1(d) under "Inward supplies liable to RCM" and while taking credit did not shown under "ITC for tax paid on RCM" in table 4A(3) since GST was new and people were not excatly aware of this problem. i.e. simply i have paid tax which appeared in cash ledger and then adjusted against my normal tax liability. So Whether this is accepted by the department since GST was new in 2017-18.