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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Eligibility and conditions for taking input tax credit. - ITC ...


Deadline for ITC Claims: File by November 30 or with Annual Return as per Amended Section 16, CGST Act.

March 31, 2022

Act Rules     GST

Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier - Section 16 of CGST Act, 2017 amended

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