https://www.taxtmi.com/forum/issue?id=115899 Availability of Input Tax Credit is time barred once the statutory period under Section 16 for the relevant fiscal year has passed; belated self assessed ITC claimed via later GSTR 3B filings is likely to be disallowed during assessment and may be recorded by the GST auditor in annual reconciliation and audit returns. en-us Fri, 17 Jan 2020 15:35:52 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115899 Availability of Input Tax Credit is time barred once the statutory period under Section 16 for the relevant fiscal year has passed; belated self assessed ITC claimed via later GSTR 3B filings is likely to be disallowed during assessment and may be recorded by the GST auditor in annual reconciliation and audit returns. Discussion-Forum GST Fri, 17 Jan 2020 15:35:52 +0530 https://www.taxtmi.com/forum/issue?id=115899