Eligibility to Avail ITC on RCM Paid for FY 2017–18 in FY 2019–20

Can dealer deposit RCM for FY 17-18 in the year FY 19-20 and take credit in FY 19-20 March 2020 3B return?

Ans. Yes, provided the self-invoice is raised within the time allowed under proviso to section 16 (4) of CGST Act, 2017. Thus if self invoice is raised in FY 19-20, ITC will be allowed.