https://www.taxtmi.com/forum/issue?id=116056 Restriction on claiming input tax credit operates as a mandatory time bar tied to the due date for furnishing prescribed returns for the relevant financial year or the relevant annual return, whichever is earlier. This cut off applies to invoices and debit notes and limits the periods for which credit may be lawfully taken, and cannot be overridden by earlier entries in books of account or provisional ledger credits. en-us Mon, 24 Feb 2020 17:02:21 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116056 Restriction on claiming input tax credit operates as a mandatory time bar tied to the due date for furnishing prescribed returns for the relevant financial year or the relevant annual return, whichever is earlier. This cut off applies to invoices and debit notes and limits the periods for which credit may be lawfully taken, and cannot be overridden by earlier entries in books of account or provisional ledger credits. Discussion-Forum GST Mon, 24 Feb 2020 17:02:21 +0530 https://www.taxtmi.com/forum/issue?id=116056