https://www.taxtmi.com/caselaws?id=303286 The Authority for Advance Ruling in Andhra Pradesh determined that claiming input tax credit on a tax invoice dated 01.04.2020 for services provided in the financial year 2018-2019 violates Section 16(4) of the CGST/SGST Act, 2017. The ruling clarified that availing input tax credit after 01.04.2020 but before filing GST returns for the specified periods would contravene the statutory requirements, emphasizing the necessity to adhere to the prescribed timelines and conditions for claiming input tax credit. en-us Tue, 20 Jul 2021 00:00:00 +0530 Tue, 12 Jul 2022 20:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303286 The Authority for Advance Ruling in Andhra Pradesh determined that claiming input tax credit on a tax invoice dated 01.04.2020 for services provided in the financial year 2018-2019 violates Section 16(4) of the CGST/SGST Act, 2017. The ruling clarified that availing input tax credit after 01.04.2020 but before filing GST returns for the specified periods would contravene the statutory requirements, emphasizing the necessity to adhere to the prescribed timelines and conditions for claiming input tax credit. Case-Laws GST Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303286