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ITC Availment if RCM Supplier Late Submit GSTR-1

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sujit naha

accountant

355 Points Posted on 23 April 2022

For Example : Return Period January :- RCM Supplier has Late Submitted GSTR-1 on February 20th

Effect on Recipient GSTR-3B -- Not Reflected RCM Liabilities for January . But it will Reflect on February

( Kindly Note : RCM Invoice already Received by Recipient on January )

Question: 1) In Which Month Can Pay RCM Liabilities by Recipient --- January or February

2) In Which Month Can Avail ITC by Recipient -- January or February

Replies (4)

Quick Summary

This discussion clarifies the timing of RCM liability payment and Input Tax Credit (ITC) availment when a supplier submits their GSTR-1 late. Even if the RCM supplier submits their GSTR-1 after the due date, both the recipient's RCM liability and their corresponding ITC should be accounted for in the original return period (e.g., January), not the month the GSTR-1 was eventually filed. It's not necessary to wait for the details to appear in GSTR-2A/2B.