Refund of itc under rcm

a transporter(renting of motor vehicles) entry no.15 under notified rcm services.
can claim refund of itc on inward supplies related to earlier period when he does not fall under rcm i.e itc on inter state inward supply before 30.09.2019?
also he has igst bills of outward supply before 30.09.2019
Replies (6)
Quick Summary
This discussion clarifies whether transporters can claim a refund of Input Tax Credit (ITC) on inward supplies related to periods before 30.09.2019, specifically when they were not under the Reverse Charge Mechanism (RCM). It confirms that refunds are generally not available except under specific provisions. However, it also addresses the possibility of adjusting outward tax liability against inward ITC from earlier periods when forward charges applied, which is permitted.

Refund not available except refund provisions...
No you cannot claim refund
Thanks...one more thing...can I adjust outward tax liability against inward itc related to earlier period before 30.09.2019...when forward charges apply
Yes You can.

Also check out the applicability...
Thanks you Soo much RAJA P M sir..
Originally posted by : jayant sharma
Thanks you Soo much RAJA P M sir..

 

YOU ARE MOST WELCOME DEAR...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
14 August 2026
Article Assistant CA Articleship

Eshwar & Co Chartered Accountants - Nungambakkam

Chennai

CA Inter

View Details
Company
19 August 2026
PAID ARTCILE ASSISTANT

My Legal Tax Consultants Pvt. Ltd.

Noida

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details