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Difference sec 16(2) vs sec 16(4) in gst act

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(Querist)
22 March 2022 Sir,
A Gst registered dealer difference between sec 16(2) vs sec 16(4) itc claim in gst act.
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CA R SEETHARAMAN

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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
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