I paid tax on RCM basis on OIDAR service, now i received tax invoice in which the supplier also collected gst .
ex: service amount is rs 100 + rs 18 gst total amount is rs118 and also paid tax on RCM basis 18% of 118.I taked input of tax paid on rcm basis.
can i take itc of rs 18 rs which i paid in invoice???
Whether Supplier of Services is located in Taxable Territory .????
In case of QIDAR services , the RCM is triggred only when the supplier of services is Non taxable Territory & Recepient is in Taxable territory & registered in GSTN.
Hence its better take ITC for the bill reced from supplier , & take the redund of RCM deposited
Can refer Section 14 of IGST Act
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