ITC on delayed deposit of RCM

[SUSHIL BANSAL]

Dear experts,

Our client received DRC 01A for FY 2021-22, u/s 73 on dated 09.05.2025 for RCM liability on mining Royalty paid. We have paid the royalty but not deposited the RCM.

Plz guide whether now we can deposit the RCM & claim the ITC. If yes, how to do that.

AI Summary

Input Tax Credit on Reverse Charge may follow payment and interest payment, subject to ITC eligibility and documentation.
Claiming Input Tax Credit on reverse-charge liability for mining royalty requires first discharging the RCM tax and applicable interest; ITC can be claimed thereafter if statutory ITC conditions are met and appropriate tax documents, including self-invoices where the supplier is unregistered, are available. Payment can be effected through return filing (GSTR-3B) or statutory challan (DRC-03); the payment method does not by itself determine ITC eligibility, though timing relative to any show-cause notice may affect treatment.