as per section 16 receipient will be entitled to input tax credit on RCM basis when he makes the payment of Goods or services received by him along with tax amount. Then whether RCM input tax credit entry can be made on 31- March while closing the books if we are booking the gst payable on import of services on 31 March.
Means input tax credit on RCM will be debited along with Gst payable on RCM basis for same amount ???
You are eligibale to claim ITC when Goods received in your Control ( means in your premises )
When you collect all document related to goods import.
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