ITc of import reflected in GSTR2B of 2022-23 is unclaimed till now and was also not claimed in 9c of 22-23. whether it can be claimed now in January return ;or the rule of sec 16(4)is applicable and we can not claim after 30th nov.
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Quick Summary
This discussion addresses whether unclaimed Input Tax Credit (ITC) for imports from the 2022-23 financial year, which was not claimed in GSTR-2B or the GSTR-9C filing, can now be claimed. The core question revolves around the applicability of Section 16(4) of the GST Act, which sets a deadline for claiming ITC. Participants debate whether the claim is still possible or if the November 30th deadline has passed, rendering it unclaimable.