https://www.taxtmi.com/forum/issue?id=120013 Claiming Input Tax Credit on reverse-charge liability for mining royalty requires first discharging the RCM tax and applicable interest; ITC can be claimed thereafter if statutory ITC conditions are met and appropriate tax documents, including self-invoices where the supplier is unregistered, are available. Payment can be effected through return filing (GSTR-3B) or statutory challan (DRC-03); the payment method does not by itself determine ITC eligibility, though timing relative to any show-cause notice may affect treatment. en-us Thu, 15 May 2025 12:01:48 +0530 Fri, 16 May 2025 06:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120013 Claiming Input Tax Credit on reverse-charge liability for mining royalty requires first discharging the RCM tax and applicable interest; ITC can be claimed thereafter if statutory ITC conditions are met and appropriate tax documents, including self-invoices where the supplier is unregistered, are available. Payment can be effected through return filing (GSTR-3B) or statutory challan (DRC-03); the payment method does not by itself determine ITC eligibility, though timing relative to any show-cause notice may affect treatment. Discussion-Forum GST Thu, 15 May 2025 12:01:48 +0530 https://www.taxtmi.com/forum/issue?id=120013