https://www.taxtmi.com/circulars?id=67644 Where tax is payable under reverse charge on supplies from unregistered persons, the recipient must issue the invoice under Section 31(3)(f), pay tax in cash, and may claim input tax credit only within the time limit computed from the financial year in which that recipient issued invoice pertains, subject to fulfillment of other ITC conditions. Delayed issuance/payment attracts interest and potential penalties. en-us Thu, 04 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67644 Where tax is payable under reverse charge on supplies from unregistered persons, the recipient must issue the invoice under Section 31(3)(f), pay tax in cash, and may claim input tax credit only within the time limit computed from the financial year in which that recipient issued invoice pertains, subject to fulfillment of other ITC conditions. Delayed issuance/payment attracts interest and potential penalties. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67644