issue ID: - 115970 RCM AMOUNT NOT TAKEN IN RCM ITC COLUM

[KAPIL JAIN]

Dear sir,

As per Issue id 115970 RCM amount deposited in Month of Aug 2017 & RCM ITC not taken in GSTR-3B in Eligible ITC RCM ITC column i.e. 4 (A) (3) but GSTR-3B Month of May 2018 Above RCM amount taken in 4(A)(5). Can I RCM ITC amount Taken or Amend in GSTR-9 Return 2017-18.

Regards

AI Summary

Input tax credit time limit under Section 16(4) allows ITC claimed before the September return due date despite column misreporting.
Issue concerns claiming input tax credit under the reverse charge mechanism where tax was deposited but ITC was not entered in the designated RCM ITC column; under Section 16(4) ITC may be claimed up to the due date for the September return following the financial year, so an ITC entry made in May 2018 falls within that time limit. Correct column reporting for RCM ITC is important and misreporting may require engagement with grievance redressal or the jurisdictional officer to resolve portal constraints.