No ITC on invoices raised for the past period as hit by Period of Limitation
Last updated: 23 August 2022
Court :
AAR, Andhra Pradesh
Brief :
The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit ("ITC") on monthly rental tax invoices raised after the expiry of the period of limitation.
Citation :
AAR No.21lAP/GST/2021 dated July 20, 2021
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Bimal Jain
Published in GST
Views : 259
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