RULE 36(4) ON RCM INWARD SUPPLY

WHETHER RULE 36(4) APPLIES ON RCM INWARD SUPPLY.

WHAT IMPACT ON SELF INVOICING RCM INWARD SUPPLY IN RULE 36(4)

Replies (1)

Rule 36(4) does not apply to RCM inward supplies; you can claim the full eligible ITC on RCM payments without being restricted by the "matching" limitations that apply to forward-charge invoices.

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