https://www.taxtmi.com/forum/issue?id=116138 The central question is whether the CGST time bar on availing input tax credit for invoices and debit notes also applies to IGST paid on imports via a bill of entry. One view reads IGST provisions and CGST rules together, and Rule 36's listing of bill of entry as a prescribed document, to apply the time limit to import credits. The contrary view relies on the express textual omission of bills of entry from the CGST time bar provision and treats bills of entry as distinct customs documents, arguing the embargo does not apply absent an express deeming provision. Practically, taking credit late may invite challenges; advance ruling or litigation are practical options. en-us Sat, 14 Mar 2020 11:34:55 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116138 The central question is whether the CGST time bar on availing input tax credit for invoices and debit notes also applies to IGST paid on imports via a bill of entry. One view reads IGST provisions and CGST rules together, and Rule 36's listing of bill of entry as a prescribed document, to apply the time limit to import credits. The contrary view relies on the express textual omission of bills of entry from the CGST time bar provision and treats bills of entry as distinct customs documents, arguing the embargo does not apply absent an express deeming provision. Practically, taking credit late may invite challenges; advance ruling or litigation are practical options. Discussion-Forum GST Sat, 14 Mar 2020 11:34:55 +0530 https://www.taxtmi.com/forum/issue?id=116138