TaxTMI 
TaxTMI 
Sir
My question is if I have paid RCM on ocean freight belong to 2017-18 in January, 2020 GSTR-3B.
Whether I am eligible to claim input tax credit for the same.
Input for RCM payment
24 Jan 2020 
3 Replies 
3060 Views Asked by
Input tax credit eligibility affirmed for IGST/RCM payments made after the original year; ruling questions taxation of ocean freight.
A query whether input tax credit is available for reverse-charge/IGST paid in January 2020 for ocean freight of 2017-18. One reply states the limited post-filing credit window does not preclude claiming credit where IGST or RCM tax has been paid subsequently, permitting credit. Another reply notes a High Court held ocean freight to the customs station of clearance is not taxable under IGST and declared the taxing notifications ultra vires, providing relief from double taxation for taxpayers in that jurisdiction. (AI Summary)
A query whether input tax credit is available for reverse-charge/IGST paid in January 2020 for ocean freight of 2017-18. One reply states the limited post-filing credit window does not preclude claiming credit where IGST or RCM tax has been paid subsequently, permitting credit. Another reply notes a High Court held ocean freight to the customs station of clearance is not taxable under IGST and declared the taxing notifications ultra vires, providing relief from double taxation for taxpayers in that jurisdiction. (AI Summary)