https://www.taxtmi.com/forum/issue?id=116892 Input tax credit not taken in an earlier year may be claimed up to the due date for filing the periodic return for the month in which the credit was considered. Figures reported in the specified reporting column for inward supplies and claimed credits must reconcile with and be the same as the corresponding summary column in the annual return. en-us Sat, 05 Dec 2020 10:10:45 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116892 Input tax credit not taken in an earlier year may be claimed up to the due date for filing the periodic return for the month in which the credit was considered. Figures reported in the specified reporting column for inward supplies and claimed credits must reconcile with and be the same as the corresponding summary column in the annual return. Discussion-Forum GST Sat, 05 Dec 2020 10:10:45 +0530 https://www.taxtmi.com/forum/issue?id=116892