https://www.taxtmi.com/article/detailed?id=8990 The article explains that entitlement to Input Tax Credit is ordinarily linked to the invoice date, with the limitation period ending by the September return following the relevant financial year or the annual return filing date. An administratively inserted proviso for the first GST year, however, refers to the date of supply and conditions receipt of credit on supplier filing, which can restrict recipients' ability to claim credit where invoices are issued late, and may be inconsistent with the statute and the Council's intended relief. en-us Wed, 11 Mar 2020 09:53:16 +0530 Wed, 11 Mar 2020 09:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8990 The article explains that entitlement to Input Tax Credit is ordinarily linked to the invoice date, with the limitation period ending by the September return following the relevant financial year or the annual return filing date. An administratively inserted proviso for the first GST year, however, refers to the date of supply and conditions receipt of credit on supplier filing, which can restrict recipients' ability to claim credit where invoices are issued late, and may be inconsistent with the statute and the Council's intended relief. Articles Goods and Services Tax - GST Wed, 11 Mar 2020 09:53:16 +0530 https://www.taxtmi.com/article/detailed?id=8990