https://www.taxtmi.com/forum/issue?id=117174 Entitlement to input tax credit requires satisfying the conditions in Section 16(2), including actual receipt of goods or services, but Section 16(4) provides an outer time limit linked to the invoice date for claiming ITC in returns; where invoices precede receipt, practitioners confront timing tension and may claim then reverse or rely on deeming provisions for allocation. en-us Mon, 19 Apr 2021 20:11:49 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117174 Entitlement to input tax credit requires satisfying the conditions in Section 16(2), including actual receipt of goods or services, but Section 16(4) provides an outer time limit linked to the invoice date for claiming ITC in returns; where invoices precede receipt, practitioners confront timing tension and may claim then reverse or rely on deeming provisions for allocation. Discussion-Forum GST Mon, 19 Apr 2021 20:11:49 +0530 https://www.taxtmi.com/forum/issue?id=117174