Restriction u/s 16(4) of CGST Act applicable on services received under RCM also
Query (Issue) Started By: – Tanmay Bhardwaj Dated:- 2-11-2018 Last Reply Date:- 3-11-2018 Goods and Services Tax – GST
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GST
Dear Experts
I 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?
Regards
Tanmay
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
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