https://www.taxtmi.com/forum/issue?id=119970 Rent for Feb-Mar 2025 from an unregistered vendor was invoiced only in April 2025; under the reverse charge mechanism the time of supply is the earlier of payment or the statutory period from invoice, so with no invoice or payment in FY 2024-25 the RCM liability arose in April 2025. The tax must be reported and paid in the April 2025 GSTR-3B as inward supplies liable to reverse charge, with eligible ITC claimed in that return; no RCM liability or ITC disclosure is required in the FY 2024-25 GSTR-9. Maintain records justifying delayed invoicing; if payment had been made earlier the date-of-payment rule would alter the timing. en-us Mon, 05 May 2025 11:52:39 +0530 Wed, 14 May 2025 00:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119970 Rent for Feb-Mar 2025 from an unregistered vendor was invoiced only in April 2025; under the reverse charge mechanism the time of supply is the earlier of payment or the statutory period from invoice, so with no invoice or payment in FY 2024-25 the RCM liability arose in April 2025. The tax must be reported and paid in the April 2025 GSTR-3B as inward supplies liable to reverse charge, with eligible ITC claimed in that return; no RCM liability or ITC disclosure is required in the FY 2024-25 GSTR-9. Maintain records justifying delayed invoicing; if payment had been made earlier the date-of-payment rule would alter the timing. Discussion-Forum GST Mon, 05 May 2025 11:52:39 +0530 https://www.taxtmi.com/forum/issue?id=119970