is there any time limit for setoff un utilised non refundable input tax credit of GST?
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A registerd person shall not be entitled to take ITC in respect of any invoice or debit note for the suply of goods or service or both after the due date of furnishing of the retrun under section 39 for the month of September following the end of the financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevent annual return , whichever is earlier .
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