If the Client is paying some GST under reverse charge for the services specified in sec.9(3). Can that GST be claimed in the same month ? Because our GST Site also is accepting the same and without payment of tax it is not allowing the credit to be taken.
Yes, ITC of GST under reverse charge can be claimed in the same month.
Rule 36 of CGST Rules specifies that input credit shall be availed on the basis of invoice issued under Section 31(3)(f), subject to payment of tax.
ITC can be availed subject to payment of tax, not after payment of tax
Hence ITC can be availed in the same month
21st September, Friday
Time - 04:00 PM