https://www.taxtmi.com/forum/issue?id=114389 The statutory limitation for claiming input tax credit on IGST bars taking credit after the due date for furnishing the return for the month of September following the end of the financial year to which the invoice pertains, or after furnishing the relevant annual return, whichever is earlier; practitioners describe this as effectively allowing credit until the post financial year return deadline or earlier annual return submission, and a judicial challenge questions rigid application of a six month cut off tied to return form timing. en-us Sat, 08 Dec 2018 15:53:05 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114389 The statutory limitation for claiming input tax credit on IGST bars taking credit after the due date for furnishing the return for the month of September following the end of the financial year to which the invoice pertains, or after furnishing the relevant annual return, whichever is earlier; practitioners describe this as effectively allowing credit until the post financial year return deadline or earlier annual return submission, and a judicial challenge questions rigid application of a six month cut off tied to return form timing. Discussion-Forum GST Sat, 08 Dec 2018 15:53:05 +0530 https://www.taxtmi.com/forum/issue?id=114389