https://www.taxtmi.com/forum/issue?id=112605 Input Tax Credit on reverse charge is claimable only after the reverse-charge tax liability is paid from the cash ledger and supported by payment evidence; GSTR-3B permits declaration and utilisation in the relevant month provided payment has been made and the GST return acceptance reflects the credit. en-us Tue, 15 Aug 2017 19:57:46 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112605 Input Tax Credit on reverse charge is claimable only after the reverse-charge tax liability is paid from the cash ledger and supported by payment evidence; GSTR-3B permits declaration and utilisation in the relevant month provided payment has been made and the GST return acceptance reflects the credit. Discussion-Forum GST Tue, 15 Aug 2017 19:57:46 +0530 https://www.taxtmi.com/forum/issue?id=112605