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
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details