https://www.taxtmi.com/forum/issue?id=114580 The operative constraint is a statutory deadline for claiming input tax credit: a registered person must take credit by the return deadline following the end of the financial year (the return for the month of September after the year or the relevant annual return, whichever is earlier). There is no time limit on utilisation of credit once it has been lawfully availed, though all eligibility conditions must be met before availing ITC. en-us Mon, 04 Feb 2019 13:36:36 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114580 The operative constraint is a statutory deadline for claiming input tax credit: a registered person must take credit by the return deadline following the end of the financial year (the return for the month of September after the year or the relevant annual return, whichever is earlier). There is no time limit on utilisation of credit once it has been lawfully availed, though all eligibility conditions must be met before availing ITC. Discussion-Forum GST Mon, 04 Feb 2019 13:36:36 +0530 https://www.taxtmi.com/forum/issue?id=114580