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    <title>ITC for FY 2017-18</title>
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    <description>Whether ITC is claimable for imported management services for July 2017-March 2018 where a self-invoice was issued in March 2019; Section 16(4) restricts ITC claims after the return filing deadline for September following the financial year or after the annual return, whichever is earlier. The advisory opinion concludes that ITC can be claimed up to the final filing deadline for the return including March.</description>
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      <title>ITC for FY 2017-18</title>
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      <description>Whether ITC is claimable for imported management services for July 2017-March 2018 where a self-invoice was issued in March 2019; Section 16(4) restricts ITC claims after the return filing deadline for September following the financial year or after the annual return, whichever is earlier. The advisory opinion concludes that ITC can be claimed up to the final filing deadline for the return including March.</description>
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