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of AAR held that Section 16(4) of CGST Act, 2017 imposes a time limitation on Input Tax Credit (ITC) availment, which applies uniformly to all ITC types, including IGST paid on imports. The ruling emphasizes that the term 'invoice' encompasses documents evidencing tax payment like Bill of Entry. Consequently, the applicant is precluded from claiming IGST paid via Bill of Entry in subsequent GSTR-3B beyond the prescribed time limit. The decision underscores the legislative intent to ensure fiscal discipline, prevent indefinite credit carry-forward, and maintain systematic reconciliation of tax credits within the prescribed statutory timelines.
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