One of my client is GTA who has not filed his return from July 17 to till now.
In the financial year 2017-18 they purchased 2 trucks on which around 10 lakhs tax was paid and now he wants to file his return by claiming those ITC not claimed earlier.
Also in the financial year 2017-18 he has not charged any tax to the receipient, so my question is can he claim ITC for the above trucks purchased?
No.... if he has not charged any tax on his outward supplies, the recipient would have paid in by doing RCM on same .
Secondly as per Notification 22/2017CT (r) , The GTA can avail ITC only when he charge 12% GST on forward charge.
So sorry he cannot avail ITC on truck
CAclubindia
