https://www.taxtmi.com/article/detailed?id=8212 The article explains that the statutory ITC limitation links entitlement to the earlier of the due date for the prescribed monthly return and the annual return, but because the prescribed monthly return has been suspended and a provisional return used in practice, uncertainty arises whether the provisional return triggers the time bar; alternative readings treat extended supplier filing dates and matching provisions as extending the recipient's window to claim ITC, generating reconciliation, late fee and interest consequences. en-us Mon, 22 Oct 2018 10:10:49 +0530 Mon, 22 Oct 2018 10:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8212 The article explains that the statutory ITC limitation links entitlement to the earlier of the due date for the prescribed monthly return and the annual return, but because the prescribed monthly return has been suspended and a provisional return used in practice, uncertainty arises whether the provisional return triggers the time bar; alternative readings treat extended supplier filing dates and matching provisions as extending the recipient's window to claim ITC, generating reconciliation, late fee and interest consequences. Articles Goods and Services Tax - GST Mon, 22 Oct 2018 10:10:49 +0530 https://www.taxtmi.com/article/detailed?id=8212