https://www.taxtmi.com/article/detailed?id=9392 The statutory cut off for claiming input tax credit applies to credits claimed on the basis of a tax invoice or debit note and is the earlier of filing the relevant annual return or the due date for the September return following the financial year to which the invoice or related debit note pertains. Documents such as self invoices, bills of entry and ISD invoices are not tax invoices for this purpose and thus fall outside the Section 16(4) time bar. Reclaimed credits previously reversed are excluded from this time limit. en-us Mon, 03 Aug 2020 14:21:56 +0530 Thu, 31 Jul 2025 14:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9392 The statutory cut off for claiming input tax credit applies to credits claimed on the basis of a tax invoice or debit note and is the earlier of filing the relevant annual return or the due date for the September return following the financial year to which the invoice or related debit note pertains. Documents such as self invoices, bills of entry and ISD invoices are not tax invoices for this purpose and thus fall outside the Section 16(4) time bar. Reclaimed credits previously reversed are excluded from this time limit. Articles Goods and Services Tax - GST Mon, 03 Aug 2020 14:21:56 +0530 https://www.taxtmi.com/article/detailed?id=9392