When shall a taxable person be not entitled to take input tax credit under sub-section (2), (2A) or sub-section (3) of Section 16 in respect of any supply of goods and / or services to him?

When shall a taxable person be not entitled to take input tax credit under sub-section (2), (2A) or sub-section (3) of Section 16 in respect of any supply of goods and / or services to him? https://www.taxtmi.com/acts?id=22361 A taxable person cannot claim input tax credit for any supply of goods or services if the claim is made after the expiry of one year from the date of issue of the tax invoice, as provided by Section 16(4) of the Model GST law; this time bar applies to credits under subsections (2), (2A) and (3) of Section 16. en-us Thu, 22 Sep 2016 16:51:52 +0530 Thu, 22 Sep 2016 16:51:52 +0530 TaxTMI RSS Generator When shall a taxable person be not entitled to take input tax credit under sub-section (2), (2A) or sub-section (3) of Section 16 in respect of any supply of goods and / or services to him? https://www.taxtmi.com/acts?id=22361 A taxable person cannot claim input tax credit for any supply of goods or services if the claim is made after the expiry of one year from the date of issue of the tax invoice, as provided by Section 16(4) of the Model GST law; this time bar applies to credits under subsections (2), (2A) and (3) of Section 16. Act-Rules Bills Thu, 22 Sep 2016 16:51:52 +0530 https://www.taxtmi.com/acts?id=22361