ITC of RCM on supplies from unregistered persons, Goods and Services Tax - GST

[Sooraj B]

Can ITC be availed of GST paid under RCM on supplies received from unregistered persons during 23-24, but paid in Dec-24 along with GSTR-3B? The time limit for raising a self invoice was introduced only from November 2024 . So can we contend that since the service was received before November 2024 and the payment for the services was also made before November 2024 , the rule regarding time limit for raising a self invoice is not applicable in this case and accordingly , the date of self invoice (raised in December 2024) shall be the invoice date for the purpose of ITC ? ( applying the provisions of Section 14 of the CGST Act and the clarification issued in Circular 211 )

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

According to rule 47 A pf CGST Rules, 2017, "Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be." This rule was introduced with effect from 01.11.2024.  This rule is effective prospectively.  In my opinion the Department will not accept your argument that since the service was received before November 2024 and the payment for the services was also made before November 2024, the rule regarding time limit for raising a self-invoice is not applicable in your case.  The Department will take the date of issue of invoice as authority to avail ITC.

[KASTURI SETHI]

(i) Section 14 is not applicable here.

(ii) I support the views of Sh.Ranganathan, Sir.