Introduction
This article deals with an analysis of extension of time limit for availing Input tax credit (ITC) in respect of inward supply of goods or services or both relating to financial year 2017-18 vide Central Goods and Service Tax (Second Removal of Difficulties) Order, 2018 (hereinafter referred to as Order) dated 31.12.2018
Basic time limit for taking ITC
Time limit under section 16(4) - Due date for furnishing of the return under section 39 for the month of September followin
Daily Limit Reached
You have reached your daily limit of 2 Free Articles
Subscribe to
CCI PRO
for unlimited access
Why Upgrade to
CCI PRO?
-
No Ads
-
WhatsApp Community
-
Daily E-Newsletter
-
Unlimited Articles Access
-
Profile Visitors
-
Link Social Profiles
-
Featured Job Posts
-
Pro Badge
-
Expert GST Guidance
-
Unlimited Forum Replies
-
Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
View all CCI PRO benefits
Already a PRO member?
Login here
for an ad-free experience.