ITC AVAIL- RCM ON LORRY FREIGHT LATE PAID

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we have paid for the RCM(2017-18 & 2018-19) lorry freight inward supply in February -2020 .but, February 2020 month 3B can avail the ITC or not.
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There are two opinions.one, can claim as ITC becomes available after payment.
other view, ITC not available as time is over.
taste the case, subject to risk of interest


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