https://www.taxtmi.com/forum/issue?id=116740 The recipient cannot claim input tax credit once the statutory time limit for ITC has elapsed; late supplier GSTR-1 filing or late return filing does not revive entitlement. For taxes paid under the reverse charge mechanism, if ITC was not claimed within the prescribed period the taxpayer may seek a refund under the statutory refund provision within the limitation period from the date of tax payment. The invoice appearance requirement in GSTR-2A became compulsory from a stated implementation date, but prior to that recipients could rely on invoices and other proofs; nevertheless, expired limitation results in loss of credit. en-us Sat, 26 Sep 2020 11:20:11 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116740 The recipient cannot claim input tax credit once the statutory time limit for ITC has elapsed; late supplier GSTR-1 filing or late return filing does not revive entitlement. For taxes paid under the reverse charge mechanism, if ITC was not claimed within the prescribed period the taxpayer may seek a refund under the statutory refund provision within the limitation period from the date of tax payment. The invoice appearance requirement in GSTR-2A became compulsory from a stated implementation date, but prior to that recipients could rely on invoices and other proofs; nevertheless, expired limitation results in loss of credit. Discussion-Forum GST Sat, 26 Sep 2020 11:20:11 +0530 https://www.taxtmi.com/forum/issue?id=116740