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ITC of RCM on supplies from unregistered persons - Goods and Services Tax - GSTExtract 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 )
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