https://www.taxtmi.com/article/detailed?id=12217 Input Tax Credit is an enabling concession subject to mandatory statutory eligibility conditions; the statutory time limit for filing returns functions as a prerequisite to avail ITC, and filing returns beyond that prescribed period generally disentitles a registered person from claiming ITC, with constitutional challenges to that temporal restriction not altering the condition's operative role in entitlement. en-us Sat, 13 Jan 2024 09:55:25 +0530 Sat, 13 Jan 2024 09:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12217 Input Tax Credit is an enabling concession subject to mandatory statutory eligibility conditions; the statutory time limit for filing returns functions as a prerequisite to avail ITC, and filing returns beyond that prescribed period generally disentitles a registered person from claiming ITC, with constitutional challenges to that temporal restriction not altering the condition's operative role in entitlement. Articles Goods and Services Tax - GST Sat, 13 Jan 2024 09:55:25 +0530 https://www.taxtmi.com/article/detailed?id=12217