https://www.taxtmi.com/forum/issue?id=116876 The issue concerns claiming input tax credit where GSTR-1 was filed but GSTR-3B was filed late; entitlement to ITC is conditional on statutory filing requirements and time limits, so late filing generally renders the credit time barred and open to reversal. While some contend ITC is a substantive right and provisional credit provisions may support contesting denial, reliance on that argument requires litigation challenging the retrospective treatment of GSTR-3B or other legal grounds. en-us Fri, 27 Nov 2020 13:06:10 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116876 The issue concerns claiming input tax credit where GSTR-1 was filed but GSTR-3B was filed late; entitlement to ITC is conditional on statutory filing requirements and time limits, so late filing generally renders the credit time barred and open to reversal. While some contend ITC is a substantive right and provisional credit provisions may support contesting denial, reliance on that argument requires litigation challenging the retrospective treatment of GSTR-3B or other legal grounds. Discussion-Forum GST Fri, 27 Nov 2020 13:06:10 +0530 https://www.taxtmi.com/forum/issue?id=116876