https://www.taxtmi.com/forum/issue?id=117857 Belated claiming of Input Tax Credit in the electronic credit ledger by filing GSTR 3B after the statutory time limit (limitation of 16(4)) renders the credit ineligible under the portal-based ITC recognition framework; where books show timely entitlement but the portal does not, the practical remedy is judicial review, weighed against litigation costs, and broader policy reform to clarify ambiguous GST provisions is recommended. en-us Sun, 13 Mar 2022 13:14:45 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117857 Belated claiming of Input Tax Credit in the electronic credit ledger by filing GSTR 3B after the statutory time limit (limitation of 16(4)) renders the credit ineligible under the portal-based ITC recognition framework; where books show timely entitlement but the portal does not, the practical remedy is judicial review, weighed against litigation costs, and broader policy reform to clarify ambiguous GST provisions is recommended. Discussion-Forum GST Sun, 13 Mar 2022 13:14:45 +0530 https://www.taxtmi.com/forum/issue?id=117857