https://www.taxtmi.com/highlights?id=72568 Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be claimed before 28.11.2017 or furnishing of the annual return for the assessment year 2017-18, whichever is earlier. There is absolutely no possibility of the input tax credit being availed of at this point. - There are no reason to direct the Railways to issue a revised invoice nor can the same be permitted - petition dismissed. - HC en-us Sat, 14 Oct 2023 21:36:39 +0530 Sat, 14 Oct 2023 21:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72568 Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be claimed before 28.11.2017 or furnishing of the annual return for the assessment year 2017-18, whichever is earlier. There is absolutely no possibility of the input tax credit being availed of at this point. - There are no reason to direct the Railways to issue a revised invoice nor can the same be permitted - petition dismissed. - HC Highlights GST Sat, 14 Oct 2023 21:36:39 +0530 https://www.taxtmi.com/highlights?id=72568