https://www.taxtmi.com/forum/issue?id=114500 Claiming past-period Input Tax Credit for services invoiced July 2017-March 2018 depends on the CBIC transitional direction permitting ITC subject to documentary compliance and on statutory constraints: RCM time-of-supply may have occurred in the earlier year and Section 16(4) limits entitlement to invoices made during that financial year, so a self-invoice raised later may attribute credit to a subsequent year. en-us Wed, 16 Jan 2019 16:12:49 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114500 Claiming past-period Input Tax Credit for services invoiced July 2017-March 2018 depends on the CBIC transitional direction permitting ITC subject to documentary compliance and on statutory constraints: RCM time-of-supply may have occurred in the earlier year and Section 16(4) limits entitlement to invoices made during that financial year, so a self-invoice raised later may attribute credit to a subsequent year. Discussion-Forum GST Wed, 16 Jan 2019 16:12:49 +0530 https://www.taxtmi.com/forum/issue?id=114500