Input Tax Credit time limit: claims barred after a specified period from the tax invoice date following registration or scheme change. Where supplies are linked to new registration, change from composition to the normal scheme, or transition from exempt to taxable supplies, the person cannot claim Input Tax Credit after the expiry of one year from the date of issue of the tax invoice for the relevant supply.
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Provisions expressly mentioned in the judgment/order text.
Input Tax Credit time limit: claims barred after a specified period from the tax invoice date following registration or scheme change.
Where supplies are linked to new registration, change from composition to the normal scheme, or transition from exempt to taxable supplies, the person cannot claim Input Tax Credit after the expiry of one year from the date of issue of the tax invoice for the relevant supply.
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