GST related query.........

This discussion addresses whether a recipient can claim Input Tax Credit (ITC) on a GST debit note issued in December 2020 for a sale made in October 2019. The query also seeks clarification on the applicable time limit for claiming such ITC, specifically if it relates to the September return filing deadline or the annual return filing date. The advice provided suggests that ITC can be claimed now, as debit notes are now considered separate from the original invoice.