Respected Sir/Madam,
My one client has discharge the liability of RCM for the period of 2017-18 in Sep 2021 & Dec 2021 through GSTR 3 B. Pls suggest the practice of the same is correct or wrong.
Pls also suggest the rule/ act/section/circular if any.
Please refer section 12(3) in case of goods and section 13(3) of CGST Act for time of supply in case of reverse charge.
CAclubindia
