A GTA has, for the first time, charged GST under forward charge from April 2026, filed GSTR-1 and GSTR-3B, deposited the entire tax, and recipients (all GST-registered) have availed ITC. Subsequently it was discovered that Annexure V under Notification 11/2017-CTR was never filed. Has anyone dealt with this issue during audit? Is there any judicial precedent or departmental view on whether (i) tax paid under forward charge can be treated as valid discharge, (ii) GTA's ITC can be denied, or (iii) recipients can be asked to pay RCM despite tax already having been paid to the Government?