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Itc allowed or not

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(Querist)
02 December 2022 Dear Sir,
Purchase bill date 18/04/2019, but reflected by amendment in R1 by seller on 19/12/2020 by correcting gstin of purchasing dealer. whether the itc of said bill allowed or not ?
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
03 December 2022 It will be available only till the time limit laid down under section 16(4)

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