https://www.taxtmi.com/forum/issue?id=115952 The operative rule is that availment of input tax credit depends on filing the prescribed monthly return within the statutory cutoff for the relevant financial year; a return filed after that cutoff means the credit for the earlier year cannot be availed and may be subject to reversal. en-us Wed, 29 Jan 2020 09:11:45 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115952 The operative rule is that availment of input tax credit depends on filing the prescribed monthly return within the statutory cutoff for the relevant financial year; a return filed after that cutoff means the credit for the earlier year cannot be availed and may be subject to reversal. Discussion-Forum GST Wed, 29 Jan 2020 09:11:45 +0530 https://www.taxtmi.com/forum/issue?id=115952