https://www.taxtmi.com/forum/issue?id=118495 Eligibility for Input Tax Credit on belated reverse charge tax is contested: some experts treat entitlement as tied to issuance of a self-invoice and permit credit if tax and self-invoice are made in the current period; statutory timing and self-invoice rules linking issuance to receipt may, however, render such claims time-barred. Practically, paying RCM in the current period's return and claiming ITC in the same return is advised to preserve the claim, while selecting the earlier fiscal year in a belated payment form may weaken the position and increase litigation risk. en-us Fri, 21 Apr 2023 17:50:07 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118495 Eligibility for Input Tax Credit on belated reverse charge tax is contested: some experts treat entitlement as tied to issuance of a self-invoice and permit credit if tax and self-invoice are made in the current period; statutory timing and self-invoice rules linking issuance to receipt may, however, render such claims time-barred. Practically, paying RCM in the current period's return and claiming ITC in the same return is advised to preserve the claim, while selecting the earlier fiscal year in a belated payment form may weaken the position and increase litigation risk. Discussion-Forum GST Fri, 21 Apr 2023 17:50:07 +0530 https://www.taxtmi.com/forum/issue?id=118495