https://www.taxtmi.com/forum/issue?id=113215 The operative cutoff for claiming input tax credit is the earlier of filing the return required for the month of September following the end of the financial year or furnishing the relevant annual return; this limitation applies to invoices and debit notes pertaining to that financial year and governs eligibility for claims across intra-year periods. Filing the return in practice means the prescribed periodic return (GSTR-3 or, if continued in practice, GSTR-3B). en-us Sat, 16 Dec 2017 12:18:58 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113215 The operative cutoff for claiming input tax credit is the earlier of filing the return required for the month of September following the end of the financial year or furnishing the relevant annual return; this limitation applies to invoices and debit notes pertaining to that financial year and governs eligibility for claims across intra-year periods. Filing the return in practice means the prescribed periodic return (GSTR-3 or, if continued in practice, GSTR-3B). Discussion-Forum GST Sat, 16 Dec 2017 12:18:58 +0530 https://www.taxtmi.com/forum/issue?id=113215