https://www.taxtmi.com/article/detailed?id=11677 A statutory time-bar for claiming Input Tax Credit under Section 16(4) of the CGST Act is constitutionally valid and operates independently of Section 16(2); acceptance of delayed GSTR-3B returns or payment of late fees does not cure claims made after the prescribed period, and the temporal limitation is a permissible legislative condition on the concessional benefit of ITC. en-us Tue, 01 Aug 2023 10:58:23 +0530 Tue, 01 Aug 2023 10:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11677 A statutory time-bar for claiming Input Tax Credit under Section 16(4) of the CGST Act is constitutionally valid and operates independently of Section 16(2); acceptance of delayed GSTR-3B returns or payment of late fees does not cure claims made after the prescribed period, and the temporal limitation is a permissible legislative condition on the concessional benefit of ITC. Articles Goods and Services Tax - GST Tue, 01 Aug 2023 10:58:23 +0530 https://www.taxtmi.com/article/detailed?id=11677