TaxTMI 
TaxTMI 
respected sir my issue is auditors doing the audit u/s 65 of of CGST Act fixed the rcm liability on procurement of some goods and services during the period july 2017 to 12 oct 2017. payment of RCM tax along with interest and penalty of that period is done by the tax payer in jan 2023. can taxpayer avail ITC of the tax amount paid as RCM by making payment through DRC-03
can ITC on payment of RCM for the period 2017-18 be availe avail in jan 2019
27 Jan 2023 
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Input tax credit on RCM may be barred after payment through compliance form with interest and penalty, posing litigation risk.
Whether Input Tax Credit can be claimed when RCM tax for an initial GST period was paid after an audit objection through a demand-recovery form with interest and penalty, with advisors warning that claiming ITC in that situation is legally risky and that the preferable course would have been payment via self-invoice reported in the periodic return and then claiming ITC. (AI Summary)
Whether Input Tax Credit can be claimed when RCM tax for an initial GST period was paid after an audit objection through a demand-recovery form with interest and penalty, with advisors warning that claiming ITC in that situation is legally risky and that the preferable course would have been payment via self-invoice reported in the periodic return and then claiming ITC. (AI Summary)