https://www.taxtmi.com/forum/issue?id=115160 Where C&F agents contract non-resident suppliers for ocean/air freight and other services, the Reverse Charge Mechanism may apply and GST must be paid timely; ITC under RCM is subject to time-bar and may only be availed up to the due date for the March return of the following year per Order No. 02/2018 and relevant notifications. C&F agents as pure agents can show freight separately and, if exemption for international carriage applies to the underlying service, the importer may claim that exemption provided original invoices are endorsed and notification conditions are met. en-us Sun, 07 Jul 2019 22:32:05 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115160 Where C&F agents contract non-resident suppliers for ocean/air freight and other services, the Reverse Charge Mechanism may apply and GST must be paid timely; ITC under RCM is subject to time-bar and may only be availed up to the due date for the March return of the following year per Order No. 02/2018 and relevant notifications. C&F agents as pure agents can show freight separately and, if exemption for international carriage applies to the underlying service, the importer may claim that exemption provided original invoices are endorsed and notification conditions are met. Discussion-Forum GST Sun, 07 Jul 2019 22:32:05 +0530 https://www.taxtmi.com/forum/issue?id=115160