Page 46 - GSTL_2nd July 2020 _Vol 38_Part 1

J20 GST LAW TIMES [ Vol. 38
islature has in its wisdom has used the word “in-
voice” in Section 16(4), in Section 31(1)(f) and also in
Rule 36(1)(b). Therefore, the word “invoice” should
be interpreted to carry the same meaning in all the
places in the statute.
(a) If the purchaser has not paid the GST under the
RCM on the purchases of year 2017-18 made
from unregistered persons and is now paying the
same say in the month of May, 2020 then can the
same be claimed as ITC in the month of May,
2020?
(b) By reading the Rule 36(1)(b) along with Section
16(4) of CGST Act, 2017 we can conclude that
(i) Supplier (recipient) has in his possession
the self-invoice as issued by his supplier
himself in compliance of Section 31(3)(f) of
CGST Act, 2017.
(ii) This invoice is against the supply of goods
and/or services made during the year 17-
18 and also of any date upto 31st March,
2018.
(iii) And although the supplier has paid the
tax now under the RCM on said supply
but self-invoice and period of ser-
vice/movement of goods pertain to the
period belong to 17-18 and accordingly
this self-invoice is directly hit by Section
16(4) of CGST Act, 2017 and therefore the
supplier (recipient) cannot claim the GST
so paid of 17-18 period under reverse
charge belatedly in May, 2020 as ITC in
current year.
(4) In a nutshell, on its entirety, the key word “pertain“ used in Section
16(4), controls the issue. If goods are actually received in 17-18 or
provision of service was made in year 17-18 and GST on these sup-
ply is leviable under the reverse, then even if tax is paid now, the
Rule 36(2) will not support the recipient to claim the ITC of reverse
charge GST so paid for the year 17-18.

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