Goods and Services Tax – Started By: – Tanmay Bhardwaj – Dated:- 2-11-2018 Last Replied Date:- 3-11-2018 – Dear ExpertsI received legal services in February 2018 on which i was liable to discharge GST under RCM mechanism. However i made payment to such service in October 2018. My question is whether restriction u/s 16(4) of the CGST Act, 2017 would be applicable in this and accordingly, i would not be able to avail ITC of GST paid on such service?RegardsTanmay – Reply By Rajagopalan Ranganathan – The Reply = Sir, Section 16 (4) of CGST Act, 2017 provides that A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of
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