https://www.taxtmi.com/forum/issue?id=118702 Notice for non-payment of tax under the reverse charge mechanism for FY 2017-18 raises whether tax plus interest can now be paid and ITC claimed. Interest is payable on delayed tax. ITC is generally available only until the due date for filing the return for March of the following year; after that date ITC for the year is typically not claimable. Supplies from unregistered suppliers present a contested position where ITC may be litigated; advisers sometimes recommend paying tax and interest and claiming ITC but not utilising it pending favourable orders. en-us Fri, 18 Aug 2023 13:54:42 +0530 Thu, 23 Jan 2025 14:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118702 Notice for non-payment of tax under the reverse charge mechanism for FY 2017-18 raises whether tax plus interest can now be paid and ITC claimed. Interest is payable on delayed tax. ITC is generally available only until the due date for filing the return for March of the following year; after that date ITC for the year is typically not claimable. Supplies from unregistered suppliers present a contested position where ITC may be litigated; advisers sometimes recommend paying tax and interest and claiming ITC but not utilising it pending favourable orders. Discussion-Forum GST Fri, 18 Aug 2023 13:54:42 +0530 https://www.taxtmi.com/forum/issue?id=118702