https://www.taxtmi.com/forum/issue?id=114290 Restriction under Section 16(4) bars input tax credit after the earlier of the September return deadline following the financial year or the filing of the annual return, and this cut-off applies equally to supplies for which tax is discharged by the recipient under the reverse charge mechanism. If tax under reverse charge was paid after the date on which it was due, interest may be payable for the delayed payment, so the actual payment date under RCM is consequential. en-us Fri, 02 Nov 2018 07:50:53 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114290 Restriction under Section 16(4) bars input tax credit after the earlier of the September return deadline following the financial year or the filing of the annual return, and this cut-off applies equally to supplies for which tax is discharged by the recipient under the reverse charge mechanism. If tax under reverse charge was paid after the date on which it was due, interest may be payable for the delayed payment, so the actual payment date under RCM is consequential. Discussion-Forum GST Fri, 02 Nov 2018 07:50:53 +0530 https://www.taxtmi.com/forum/issue?id=114290