Difference sec 16(2) vs sec 16(4) in gst act
This query is : Resolved
Kollipara Sundaraiah
(Querist)
22 March 2022
Sir,
A Gst registered dealer difference between sec 16(2) vs sec 16(4) itc claim in gst act.
A Gst registered dealer difference between sec 16(2) vs sec 16(4) itc claim in gst act.
CA R SEETHARAMAN
(Expert)
22 March 2022
Section 16(2) of the CGST Act contained conditions for recipients to fulfil before claiming ITC in their GSTR-3B. These included possession of a GST invoice, receipt of the goods or services, tax on it paid to the government, and GST invoice reported in GSTR-3B.
GST section 16 4
This section restricts entitlement to input tax credit in respect of any invoice or debit note of a particular financial year if the same is not taken on or before the due date of filing of the return for the month of September of the subsequent year
GST section 16 4
This section restricts entitlement to input tax credit in respect of any invoice or debit note of a particular financial year if the same is not taken on or before the due date of filing of the return for the month of September of the subsequent year
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