If GST on Inward Supplies liable to Reverse Charge Mechanism was not paid and booked in the books of accounts of F.Y. 2017-18, and it was detected at the time of filing of GSTR 9 & 9C, then the same can be paid through DRC-03 (as an additional liability), but whether same can be claimed as Input Tax Credit in the same Annual Return or 9C or in the subsequent year?
GST on Reverse Charge Mechanism
CA Dipti Shodhankumar Bumia (Proprietor at DIPTI BUMIA & CO Chartered Accountants) (49 Points)
03 July 2019
CAclubindia
