TaxTMI 
TaxTMI 
Sir. We purchased goods in the month 3 rd October and the purchase reported in the VAT return in the month of March and filed the return on15 th of April. Are we eligible to take VAT ITC under TNVAT as the assessing officer says we are not eligible as 90 days is over from suppliers invoice date. Kindly clarify the same. Regards. Balachandran.N
Vat itc eligibility
30 Dec 2017 
2 Replies 
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VAT input tax credit eligibility depends on claiming within the accounting year or the statutory invoice claim window.
The question concerns VAT input tax credit eligibility where purchases are invoiced earlier but reported later; forum replies state the operative eligibility as a dual temporal test permitting ITC if claimed within the accounting year end or within the invoice based claim window, whichever provides the later opportunity to claim, and note a request for any favourable High Court decision. (AI Summary)
The question concerns VAT input tax credit eligibility where purchases are invoiced earlier but reported later; forum replies state the operative eligibility as a dual temporal test permitting ITC if claimed within the accounting year end or within the invoice based claim window, whichever provides the later opportunity to claim, and note a request for any favourable High Court decision. (AI Summary)