https://www.taxtmi.com/forum/issue?id=119013 The statutory time limit to avail input tax credit is governed by the CGST law's time bar linked to the September return or the annual return, and an administrative notification extending the GSTR 3B filing date does not, by itself, extend that statutory cutoff. Acceptance of belated returns upon payment of late fee admits the return for verification but does not regularize or extend the separate statutory entitlement to claim input tax credit absent explicit legislative amendment. Books of account remain the foundational basis for entitlement, with electronic ledger entries being administrative reflections. en-us Tue, 27 Feb 2024 20:46:48 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119013 The statutory time limit to avail input tax credit is governed by the CGST law's time bar linked to the September return or the annual return, and an administrative notification extending the GSTR 3B filing date does not, by itself, extend that statutory cutoff. Acceptance of belated returns upon payment of late fee admits the return for verification but does not regularize or extend the separate statutory entitlement to claim input tax credit absent explicit legislative amendment. Books of account remain the foundational basis for entitlement, with electronic ledger entries being administrative reflections. Discussion-Forum GST Tue, 27 Feb 2024 20:46:48 +0530 https://www.taxtmi.com/forum/issue?id=119013