https://www.taxtmi.com/forum/issue?id=118484 No statutory time limit prevents issuance of a debit note to recover undercharged tax; entitlement to input tax credit is governed by the date of the debit note, since the post amendment rule delinks the ITC cut off from the original invoice and makes the debit note's financial year cut off (or earlier annual return filing) determinative for claiming ITC. en-us Fri, 14 Apr 2023 13:01:49 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118484 No statutory time limit prevents issuance of a debit note to recover undercharged tax; entitlement to input tax credit is governed by the date of the debit note, since the post amendment rule delinks the ITC cut off from the original invoice and makes the debit note's financial year cut off (or earlier annual return filing) determinative for claiming ITC. Discussion-Forum GST Fri, 14 Apr 2023 13:01:49 +0530 https://www.taxtmi.com/forum/issue?id=118484