https://www.taxtmi.com/forum/issue?id=116783 Practical compliance advice: pay the outstanding RCM tax with applicable interest, then raise a self invoice dated on the payment to claim input tax credit; this accepts the risk of late self invoicing and potential minor penalties. An alternative position is that the statutory time limit for claiming ITC has expired, so no claim is permissible. Service providers are separately obliged to issue invoices within thirty days of supply. en-us Sun, 11 Oct 2020 14:28:06 +0530 Thu, 23 Jan 2025 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116783 Practical compliance advice: pay the outstanding RCM tax with applicable interest, then raise a self invoice dated on the payment to claim input tax credit; this accepts the risk of late self invoicing and potential minor penalties. An alternative position is that the statutory time limit for claiming ITC has expired, so no claim is permissible. Service providers are separately obliged to issue invoices within thirty days of supply. Discussion-Forum GST Sun, 11 Oct 2020 14:28:06 +0530 https://www.taxtmi.com/forum/issue?id=116783