https://www.taxtmi.com/article/detailed?id=11288 Restriction on availment of input tax credit under the statutory time limit bars entitlement for invoices or debit notes after the prescribed cut off or upon filing the annual return, which can prevent claiming ITC where GST registration is cancelled and revocation or appeal delays restoration; administrative relief to allow ITC in delayed returns after revocation would reduce litigation. A counterview asserts the restriction concerns invoice/debit note dates rather than late filing of periodic returns and suggests ITC may be claimable if invoices appear in auto populated records before the cut off despite later GSTR 3B filing. en-us Thu, 06 Apr 2023 10:16:45 +0530 Thu, 06 Apr 2023 10:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11288 Restriction on availment of input tax credit under the statutory time limit bars entitlement for invoices or debit notes after the prescribed cut off or upon filing the annual return, which can prevent claiming ITC where GST registration is cancelled and revocation or appeal delays restoration; administrative relief to allow ITC in delayed returns after revocation would reduce litigation. A counterview asserts the restriction concerns invoice/debit note dates rather than late filing of periodic returns and suggests ITC may be claimable if invoices appear in auto populated records before the cut off despite later GSTR 3B filing. Articles Goods and Services Tax - GST Thu, 06 Apr 2023 10:16:45 +0530 https://www.taxtmi.com/article/detailed?id=11288