Itc availed

This discussion clarifies how suppliers and recipients can claim Input Tax Credit (ITC) when supplies fall under the Reverse Charge Mechanism (RCM). While recipients can claim ITC on GST paid under RCM, it cannot be used for output tax payments. Suppliers who pay GST in cash under RCM can claim it as ITC, and if there's no output tax liability, they may claim a refund, particularly for exports. The example illustrates how a GTA's output tax liability can be partially offset by their available ITC.