25 September 2019
First of all we wish to know the following relating to your friend
1. Whether he has GST RC 2. Whether he has GST Output tax liability for the supply of goods or services
If so, the GST paid freight under forward charges ( GST amount charged in the transporter invoice) and paid under RCM ( Not charged in invoice and he has to pay the GST on his own) are eligible for ITC Credit. The only thing is that GST amount to be paid under RCM ( Csh ledger) and then only credit van be taken
CAclubindia
