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Ineligible ITC under section 16(4)

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if a taxpayer files the march 2019 return in March 2021, Is the ITC claimed ineligible under section 16(4)? will the ITC Offset amount needs to be reversed with interest?
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Ineligible ITC CLAIMED HAS TO BE REVERSED DEPENDING UPON THE TENURE OF SUBMISSION OF RETURN AND REVERSAL OF RETURN.

Yes it is time barred under section 16(4)


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