RCM ITC cliam FY 2022-2023

Respected Experts... Unregistered purchase RCM amount for FY 2022-2023 is not shown in GST 3B form.. Last year RCM amount in October-2023 Can we file form 3B after paying GST and claiming ITC in the same month. Kindly guide me if this is correct..
Replies (5)
Quick Summary
This discussion addresses the issue of unregistered purchase RCM amounts not appearing in the GST 3B for FY 2022-2023. Experts confirm that it is possible to file the 3B and claim Input Tax Credit (ITC) in the same month for such purchases, provided GST is paid. It's also noted that self-invoices are required for RCM on purchases from unregistered persons, and RCM applicability is specific to certain industries and goods like construction materials, not general agricultural products.

Yes, You can file and claim such ITC.

Pay interest as applicable.

If you have purchased from Unregistered  person , then you have to prepare Self Invoice as per section 31(3) (f) of the CGST Act in Case of RCM .

Item name please

M Sand and Blue metal stone

Rcm applicable only for construction industry.
goods like cashew, agriculture products etc only comes under RCM u/s 9(3).

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