Input on OIDAR

ITC / Input 685 views 4 replies

Tarun rawat

cvbv

42 Points Joined February 2015

I paid tax on RCM basis on OIDAR service, now i received tax invoice in which the supplier also collected gst .
ex: service amount is rs 100 + rs 18 gst total amount is rs118 and also paid tax on RCM basis 18% of 118.I taked input of tax paid on rcm basis.
can i take itc of rs 18 rs which i paid in invoice???

Replies (4)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Whether Supplier of Services is located in Taxable Territory .????

In case of QIDAR services , the RCM is triggred only when the supplier of services is Non taxable Territory & Recepient is in Taxable territory & registered in GSTN.

Hence its better take ITC for the bill reced from supplier , & take the redund of RCM deposited

Can refer Section 14 of IGST Act

Madhukar N Hiregange

Chartered Accountant

39039 Points Joined September 2008

The scheme of ITC in GST is to ensure there is no cascading. The conditions of sec 16 are all met ( presumably). Therefore in my understanding availing the ITC paid on the RCM basis as well as on supplier invoice would be possible. In case of any queries after a few years, the documentation should be available to prove the claim.