GST ON RCM

This discussion addresses whether Input Tax Credit (ITC) can be claimed on Reverse Charge Mechanism (RCM) payments made in FY 2019-20 for the financial year 2017-18. The consensus is no, you cannot claim ITC for RCM liabilities from FY 2017-18 or even FY 2018-19, particularly if paying in a later financial year. Reference is made to Order 1/2018 CT and a general deadline of 31st March 2019 for such claims.