https://www.taxtmi.com/forum/issue?id=114517 ITC paid under the Reverse Charge Mechanism for Goods Transport Agency services is claimable in the GSTR 3B of the tax period to which the service relates (here, December 2018), provided the RCM payment is made and reflected on the GST portal; taxpayers should pay the GST on freight first and then claim the corresponding ITC in that period's return to offset other liabilities. en-us Sat, 19 Jan 2019 12:04:17 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114517 ITC paid under the Reverse Charge Mechanism for Goods Transport Agency services is claimable in the GSTR 3B of the tax period to which the service relates (here, December 2018), provided the RCM payment is made and reflected on the GST portal; taxpayers should pay the GST on freight first and then claim the corresponding ITC in that period's return to offset other liabilities. Discussion-Forum GST Sat, 19 Jan 2019 12:04:17 +0530 https://www.taxtmi.com/forum/issue?id=114517