https://www.taxtmi.com/forum/issue?id=116763 Claiming input tax credit on a debit note is permitted where the debit note relates to an earlier supply, but entitlement is subject to the time limits in the CGST Act: Section 16(4) bars ITC after the due date for filing the return for September following the end of the relevant financial year or after filing the annual return, whichever is earlier, and Section 18(2) imposes a one year limitation from the date of issue of the tax invoice. Consolidation of debit notes does not alter these limits. en-us Fri, 02 Oct 2020 16:59:53 +0530 Thu, 23 Jan 2025 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116763 Claiming input tax credit on a debit note is permitted where the debit note relates to an earlier supply, but entitlement is subject to the time limits in the CGST Act: Section 16(4) bars ITC after the due date for filing the return for September following the end of the relevant financial year or after filing the annual return, whichever is earlier, and Section 18(2) imposes a one year limitation from the date of issue of the tax invoice. Consolidation of debit notes does not alter these limits. Discussion-Forum GST Fri, 02 Oct 2020 16:59:53 +0530 https://www.taxtmi.com/forum/issue?id=116763