https://www.taxtmi.com/article/detailed?id=10625 The Applicant received a consolidated tax invoice dated April 1, 2020 for rental services supplied in April 2018-March 2019 and claimed Input Tax Credit. The AAR observed that a tax invoice is the primary document to avail credit and that the invoice was not issued within thirty days from the date of supply. On that basis the AAR concluded the claim is barred by the limitation provision in Section 16(4) of the CGST Act. en-us Mon, 22 Aug 2022 12:58:10 +0530 Mon, 22 Aug 2022 12:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10625 The Applicant received a consolidated tax invoice dated April 1, 2020 for rental services supplied in April 2018-March 2019 and claimed Input Tax Credit. The AAR observed that a tax invoice is the primary document to avail credit and that the invoice was not issued within thirty days from the date of supply. On that basis the AAR concluded the claim is barred by the limitation provision in Section 16(4) of the CGST Act. Articles Goods and Services Tax - GST Mon, 22 Aug 2022 12:58:10 +0530 https://www.taxtmi.com/article/detailed?id=10625