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VAT - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Validity of time limitation for claiming input tax credit - ...

VAT and Sales Tax

October 16, 2018

Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever is later - Section 19(11) of TNVAT neither can be said to be arbitrary nor can be said to violate the right guaranteed to the dealer under Article 19(1) (g) of the Constitution

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