https://www.taxtmi.com/forum/issue?id=118010 A purchase-recording timing mismatch led to ITC being omitted in one GST annual return and claimed in the next. Availing ITC is governed by the invoice-linked time limit under section 16(4); if the credit was availed within that invoice-linked due date there is no dispute, but if availed after that due date the department can disallow or recover the excess ITC. A procedural explanation may suffice where the deadline was met, but statutory time-bar noncompliance supports the department's demand. en-us Fri, 24 Jun 2022 17:10:46 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118010 A purchase-recording timing mismatch led to ITC being omitted in one GST annual return and claimed in the next. Availing ITC is governed by the invoice-linked time limit under section 16(4); if the credit was availed within that invoice-linked due date there is no dispute, but if availed after that due date the department can disallow or recover the excess ITC. A procedural explanation may suffice where the deadline was met, but statutory time-bar noncompliance supports the department's demand. Discussion-Forum GST Fri, 24 Jun 2022 17:10:46 +0530 https://www.taxtmi.com/forum/issue?id=118010