Sr Manager Finance and Taxation
146 Points
Joined April 2008
Please refer the ITC time limit
As per Sub Section 4 of Section 16 of the CGST Act, 2017, it provides:
(4) “A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.”