Hi,
One invoice dt.6.4.2019 henceforth we have to book and make payment (invoice lost by stores after GRN). If we make payment, can we take ITC of this.
Is 180 days limit to payment applicable to it?
CA Dhruva Kalamanji
(Chartered Accountant )
(1996 Points)
Replied 12 October 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14165 Points)
Replied 12 October 2019
As per section 16(2) (a) of the CGST act 2017 you must have valid GST Tax Invoice with correct GSTN no of the Supplier to claim Input Tax credit . As you mentioned in the query that you have lost Tax Invoice so you can not claim Input Tax credit .
RAJA P M
("Do the Right Thing...!!!")
(127140 Points)
Replied 12 October 2019
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