https://www.taxtmi.com/caselaws?id=418401 The AAAR, Andhra Pradesh upheld the AAR ruling that the applicant cannot claim Input Tax Credit on a tax invoice dated 01.04.2020 for rental services supplied during 01.04.2018 to 31.03.2019. The Authority held that despite the invoice date being 01.04.2020, the invoice pertains to FY 2018-19 based on the supply period covered. Under Section 16(4) of CGST/SGST Act, 2017, ITC for FY 2018-19 invoices must be claimed before filing the September 2019 return or annual return 2018-19, whichever is earlier. Since the time limit expired, the applicant lost entitlement to claim ITC on this invoice. en-us Mon, 24 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418401 The AAAR, Andhra Pradesh upheld the AAR ruling that the applicant cannot claim Input Tax Credit on a tax invoice dated 01.04.2020 for rental services supplied during 01.04.2018 to 31.03.2019. The Authority held that despite the invoice date being 01.04.2020, the invoice pertains to FY 2018-19 based on the supply period covered. Under Section 16(4) of CGST/SGST Act, 2017, ITC for FY 2018-19 invoices must be claimed before filing the September 2019 return or annual return 2018-19, whichever is earlier. Since the time limit expired, the applicant lost entitlement to claim ITC on this invoice. Case-Laws GST Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418401