Circular No. 211/5/2024-GST: Time Limit for ITC on RCM Supplies from Unregistered Persons

CIRCULAR NO. 211/5/2024-GST [F. NO. CBIC-20001/4/2024-GST],SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – CLARIFICATION ON TIME LIMIT UNDER SUB-SECTION (4) OF SAID SECTION IN RESPECT OF RCM SUPPLIES RECEIVED FROM UNREGISTERED PERSONSCIRCULAR NO. 211/5/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 26-6-2024Representations have been received from trade and industry seeking clarity on the applicability of time limit specified under section 16(4) of Central Goods & Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) for the purpose of...

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