RCM Requirements

no... there is time limit prescribe in section 13(3) , the date of payment or 60 days from the date of issue of invoice , which ever is earlier

The ITC on RCM can be only claim after being paid into cash ledger Let's suppose if the provision of RCM is done & paid in FY 2018-19 , but Credit has not claim for the same , then the time limit to claim such credit is upto September 2019 or annual return filed whichever is earlier.

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