from which date it is mandatory to take itc as per 2b?
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Itc as per 2?
Replies (3)
Quick Summary
As per Section 16(4) of the CGST Act, 2017 the last date to avail ITC for the invoices of a particular financial year would be the due date of filing of
return under Section 39 of the CGST Act, 2017 for the month of September following the end of the relevant financial year or
Annual Return u/s 44 of the CGST Act, 2017 for the relevant financial year, whichever is earlier.
return under Section 39 of the CGST Act, 2017 for the month of September following the end of the relevant financial year or
Annual Return u/s 44 of the CGST Act, 2017 for the relevant financial year, whichever is earlier.
CBIC has vide Notification No. 82/2020–Central Tax dated 10th November,
Agree with raj ji
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