https://www.taxtmi.com/article/detailed?id=11844 ITC under Reverse Charge Mechanism is available only upon possession of the prescribed document - notably a self-invoice under section 31(3)(f) - and after payment of the tax. The limitation period in section 16(4) is to be computed from the date the conditions for entitlement are met, i.e., the date of the self-invoice and payment, so that availment is not time-barred prior to satisfaction of those conditions. en-us Wed, 13 Sep 2023 09:24:59 +0530 Wed, 13 Sep 2023 09:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11844 ITC under Reverse Charge Mechanism is available only upon possession of the prescribed document - notably a self-invoice under section 31(3)(f) - and after payment of the tax. The limitation period in section 16(4) is to be computed from the date the conditions for entitlement are met, i.e., the date of the self-invoice and payment, so that availment is not time-barred prior to satisfaction of those conditions. Articles Goods and Services Tax - GST Wed, 13 Sep 2023 09:24:59 +0530 https://www.taxtmi.com/article/detailed?id=11844