https://www.taxtmi.com/article/detailed?id=9278 The statutory cut-off in section 16(4) for claiming input tax credit applies to tax paid under the reverse charge mechanism because credit entitlement is linked to the period to which the invoice pertains and, for reverse charge supplies, to the self invoice which must be issued within the prescribed period; payment of tax remains a prerequisite. A noted query questions whether a proviso addressing supplier uploaded invoices limits application of the time bar to self invoices. en-us Sat, 20 Jun 2020 05:59:30 +0530 Sat, 20 Jun 2020 05:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9278 The statutory cut-off in section 16(4) for claiming input tax credit applies to tax paid under the reverse charge mechanism because credit entitlement is linked to the period to which the invoice pertains and, for reverse charge supplies, to the self invoice which must be issued within the prescribed period; payment of tax remains a prerequisite. A noted query questions whether a proviso addressing supplier uploaded invoices limits application of the time bar to self invoices. Articles Goods and Services Tax - GST Sat, 20 Jun 2020 05:59:30 +0530 https://www.taxtmi.com/article/detailed?id=9278