https://www.taxtmi.com/forum/issue?id=116077 The applicability of the statutory time limit for claiming input tax credit to IGST paid on imports is disputed: one position distinguishes a bill of entry from an invoice and contends the invoice linked deadline does not apply to import IGST, whereas another treats the foreign supplier's invoice or the invoice underlying customs assessment as the relevant "any invoice" reference date. The core issue concerns documentary proof and the reference date for eligibility to claim credit, creating procedural risk for late returns. en-us Thu, 27 Feb 2020 19:55:23 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116077 The applicability of the statutory time limit for claiming input tax credit to IGST paid on imports is disputed: one position distinguishes a bill of entry from an invoice and contends the invoice linked deadline does not apply to import IGST, whereas another treats the foreign supplier's invoice or the invoice underlying customs assessment as the relevant "any invoice" reference date. The core issue concerns documentary proof and the reference date for eligibility to claim credit, creating procedural risk for late returns. Discussion-Forum GST Thu, 27 Feb 2020 19:55:23 +0530 https://www.taxtmi.com/forum/issue?id=116077