https://www.taxtmi.com/forum/issue?id=116840 Imported management support from a foreign parent to an STP unit with a business presence in India is an inter-state import of services liable to IGST under the reverse charge mechanism. Eligibility to claim input tax credit depends on when the RCM tax is paid: if payment and return-filing deadlines for the relevant period have passed, ITC may be time-barred; if RCM is paid on or after the stated consequential date, ITC can be claimed within the prescribed GSTR-3B filing window for the relevant period. en-us Tue, 10 Nov 2020 22:29:13 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116840 Imported management support from a foreign parent to an STP unit with a business presence in India is an inter-state import of services liable to IGST under the reverse charge mechanism. Eligibility to claim input tax credit depends on when the RCM tax is paid: if payment and return-filing deadlines for the relevant period have passed, ITC may be time-barred; if RCM is paid on or after the stated consequential date, ITC can be claimed within the prescribed GSTR-3B filing window for the relevant period. Discussion-Forum GST Tue, 10 Nov 2020 22:29:13 +0530 https://www.taxtmi.com/forum/issue?id=116840