https://www.taxtmi.com/forum/issue?id=116086 The dealer cannot now claim input tax credit for the omitted additional quantity based cess because the time bar under Section 16(4) precludes belated ITC claims for the earlier financial year; the correct course is to discharge the unreported output cess liability through the appropriate payment mechanism (for example, DRC 03) rather than treating it as available credit. en-us Mon, 02 Mar 2020 18:54:56 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116086 The dealer cannot now claim input tax credit for the omitted additional quantity based cess because the time bar under Section 16(4) precludes belated ITC claims for the earlier financial year; the correct course is to discharge the unreported output cess liability through the appropriate payment mechanism (for example, DRC 03) rather than treating it as available credit. Discussion-Forum GST Mon, 02 Mar 2020 18:54:56 +0530 https://www.taxtmi.com/forum/issue?id=116086