https://www.taxtmi.com/forum/issue?id=116203 Claiming input tax credit for reverse charge tax paid later for earlier director remuneration depends on RCM time of supply-tied to payment or the sixty day rule-and the requirement to issue a self invoice. However, a statutory cut off prohibits availing ITC after the due date of the September return following the relevant financial year or after filing the annual return, so ITC may be barred if that deadline for the earlier year has passed despite payment and self invoicing in the current period. en-us Mon, 13 Apr 2020 14:41:40 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116203 Claiming input tax credit for reverse charge tax paid later for earlier director remuneration depends on RCM time of supply-tied to payment or the sixty day rule-and the requirement to issue a self invoice. However, a statutory cut off prohibits availing ITC after the due date of the September return following the relevant financial year or after filing the annual return, so ITC may be barred if that deadline for the earlier year has passed despite payment and self invoicing in the current period. Discussion-Forum GST Mon, 13 Apr 2020 14:41:40 +0530 https://www.taxtmi.com/forum/issue?id=116203