TaxTMI 
TaxTMI 
Dear sir,
I have not filed original return for the month of February and March 2019 till Dec 2019 the original return. Now my question is shall I eligible to take input tax in this situation?is section 16(4) is applicable. kindly clarify.
Input tax Credit
24 Feb 2020 
7 Replies 
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Input tax credit time bar restricts late claims; entitlement depends on prescribed return deadlines and invoice compliance.
Restriction on claiming input tax credit operates as a mandatory time bar tied to the due date for furnishing prescribed returns for the relevant financial year or the relevant annual return, whichever is earlier. This cut off applies to invoices and debit notes and limits the periods for which credit may be lawfully taken, and cannot be overridden by earlier entries in books of account or provisional ledger credits. (AI Summary)
Restriction on claiming input tax credit operates as a mandatory time bar tied to the due date for furnishing prescribed returns for the relevant financial year or the relevant annual return, whichever is earlier. This cut off applies to invoices and debit notes and limits the periods for which credit may be lawfully taken, and cannot be overridden by earlier entries in books of account or provisional ledger credits. (AI Summary)