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    <title>Eligibility of Input tax credit</title>
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    <description>Invoices declared in April and May remain within the allowable window for claiming input tax credit and can still support ITC claims; invoices dated in March are problematic because the window to claim ITC for those March-dated invoices had lapsed by the September filing deadline, rendering ITC recovery on those specific invoices time-barred under the stated deadline.</description>
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      <title>Eligibility of Input tax credit</title>
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      <description>Invoices declared in April and May remain within the allowable window for claiming input tax credit and can still support ITC claims; invoices dated in March are problematic because the window to claim ITC for those March-dated invoices had lapsed by the September filing deadline, rendering ITC recovery on those specific invoices time-barred under the stated deadline.</description>
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      <law>GST</law>
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