https://www.taxtmi.com/forum/issue?id=118528 ITC for tax paid under the reverse charge mechanism on supplies from unregistered persons is claimable by the registered recipient on the basis of a self-invoice as required by section 31(3)(f); the restriction in section 16(2)(aa) that links ITC to supplier furnished outward supply details in GSTR 2B applies only to invoices/debit notes from registered suppliers and does not prevent claiming ITC where tax is paid on RCM. Rental agreements do not substitute for the mandated self-invoice, and RCM entries must be disclosed separately in returns. en-us Mon, 15 May 2023 17:38:10 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118528 ITC for tax paid under the reverse charge mechanism on supplies from unregistered persons is claimable by the registered recipient on the basis of a self-invoice as required by section 31(3)(f); the restriction in section 16(2)(aa) that links ITC to supplier furnished outward supply details in GSTR 2B applies only to invoices/debit notes from registered suppliers and does not prevent claiming ITC where tax is paid on RCM. Rental agreements do not substitute for the mandated self-invoice, and RCM entries must be disclosed separately in returns. Discussion-Forum GST Mon, 15 May 2023 17:38:10 +0530 https://www.taxtmi.com/forum/issue?id=118528