TaxTMI 
TaxTMI 
As per section 16 (4) reads with rule 36 there is no time limit for availing ITC in respect of BOEs , time limit is only for invoice/debit note. Therefore, no time limit is applicable with respect to credit availment on Bill of Entries under GST. Any different view please
ITC on Bill of Entries - Whether any time limit is applicable?
24 Dec 2019 
4 Replies 
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Input tax credit on bill of entry: no statutory time limit for claiming credit, unlike invoices and debit notes.
The operative position is that the statutory time limitation for claiming input tax credit applies to invoices and debit notes, while credit supported by a bill of entry-drawn from the supplier's invoice and Customs assessment-is generally treated as not subject to that invoice-linked time bar; however, the phrase "any invoice" and Customs valuation powers leave room for administrative disagreement on specific facts. (AI Summary)
The operative position is that the statutory time limitation for claiming input tax credit applies to invoices and debit notes, while credit supported by a bill of entry-drawn from the supplier's invoice and Customs assessment-is generally treated as not subject to that invoice-linked time bar; however, the phrase "any invoice" and Customs valuation powers leave room for administrative disagreement on specific facts. (AI Summary)