https://www.taxtmi.com/forum/issue?id=112717 Claiming input credit of service tax paid under the reverse charge mechanism is governed by the timing of payment and return filing. If the ST-3 return for April-June was required to be filed by the due date, a service tax payment made in July cannot be included in that April-June ST-3 return and must be accounted for in the period corresponding to the actual payment or via permitted amendment procedures. en-us Tue, 29 Aug 2017 14:28:51 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112717 Claiming input credit of service tax paid under the reverse charge mechanism is governed by the timing of payment and return filing. If the ST-3 return for April-June was required to be filed by the due date, a service tax payment made in July cannot be included in that April-June ST-3 return and must be accounted for in the period corresponding to the actual payment or via permitted amendment procedures. Discussion-Forum Service Tax Tue, 29 Aug 2017 14:28:51 +0530 https://www.taxtmi.com/forum/issue?id=112717