https://www.taxtmi.com/forum/issue?id=114111 Section 16(4) restricts entitlement to take input tax credit to the earlier of the due date for furnishing the section 39 return for the month of September following the end of the financial year to which the invoice pertains or the furnishing of the relevant annual return; unclaimed ITC after that cutoff lapses and cannot thereafter be taken. en-us Mon, 03 Sep 2018 15:33:01 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114111 Section 16(4) restricts entitlement to take input tax credit to the earlier of the due date for furnishing the section 39 return for the month of September following the end of the financial year to which the invoice pertains or the furnishing of the relevant annual return; unclaimed ITC after that cutoff lapses and cannot thereafter be taken. Discussion-Forum GST Mon, 03 Sep 2018 15:33:01 +0530 https://www.taxtmi.com/forum/issue?id=114111