Question: If GST liability under reverse charge (relating to 2017-18) is paid (in 2020-21) with interest, can the assessee avail ITC of such GST after payment?
Answer: The taxpayer will be able to take the ITC on the basis of eligible document – in case of registered supplier, his invoice is dated 2017-18 and thus, ITC is not eligible even though tax is paid under reverse charge in 2020-21. In case supplier is unregistered, the recipient is required to issue the tax invoice and thus, in such cases, ITC shall be available if such self-invoice is raised in FY 20-21. Please note that there shall be penalty for late issuance of self-invoice in such cases.
 and Section 31(3)(f) with relevant case laws and compliance guidance.){kind=link}