RCM liability paid on auditor's recommendation through DRC 3 Can it's input be claimed in the next month' s 3B ?
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Quick Summary
This discussion addresses whether RCM (Reverse Charge Mechanism) liability paid through DRC-3, based on an auditor's recommendation, can have its input tax claimed in the subsequent month's GSTR-3B. The consensus is that input tax cannot be claimed as it has already been set off, leaving no balance in the cash ledger. Input tax is only claimable when tax is paid, not when paid through DRC-03.