https://www.taxtmi.com/forum/issue?id=116893 Reverse charge on unpaid freight must be paid by the recipient with interest; ITC is generally unavailable when paid late unless specific conditions apply, such as issuance of a valid self invoice for supplies from an unregistered supplier or where the recipient has not yet filed the relevant periodic or annual return. The statutory time limit to claim ITC is the earlier of the due date for filing the specified monthly return in the next financial year or the date of filing the annual return for that financial year. en-us Sun, 06 Dec 2020 09:06:39 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116893 Reverse charge on unpaid freight must be paid by the recipient with interest; ITC is generally unavailable when paid late unless specific conditions apply, such as issuance of a valid self invoice for supplies from an unregistered supplier or where the recipient has not yet filed the relevant periodic or annual return. The statutory time limit to claim ITC is the earlier of the due date for filing the specified monthly return in the next financial year or the date of filing the annual return for that financial year. Discussion-Forum GST Sun, 06 Dec 2020 09:06:39 +0530 https://www.taxtmi.com/forum/issue?id=116893