Service Tax - Started By: - Prudhvi Jakkula - Dated:- 12-2-2019 Last Replied Date:- 17-2-2019 - Dear experts,Please solve my query.Is it possible to claim credit of tax paid under RCM on input services received after one year of invoice date but immediately in the subsequent return after payment?Please solve my query - Reply By KASTURI SETHI - The Reply = Answer is NO. Section 18(2) and Section 16(4) of CGST Act, 2017 do not allow more than one year period from the date of invoice.No rule helps in this context. - Reply By KASTURI SETHI - The Reply = It is further opined that Section 16 of the CGST Act does not differentiate between credit of tax charged by the supplier or credit of tax paid under RCM by the recipient. Only difference is that the recipient will avail credit after making payment of tax in cash to Govt. - Reply By Prudhvi Jakkula - The Reply = Sir Thanks for your queryIs the same rule applicable under service tax also?? - Reply By KASTURI SETHI - The Reply = During pre-G

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