https://www.taxtmi.com/forum/issue?id=119038 Claiming Input Tax Credit for March 2020 filed in December 2020 is constrained by the statutory time limit for ITC, which was not generally extended; administrative allowance beyond the prescribed period is unlikely. Exceptional judicial relief may be pursued where facts are extenuating, with possible arguments that ITC is recorded in legally maintained books while GSTR 3B is merely reporting, and that portal restrictions or payment difficulties caused delays-however, success depends on case specifics and is uncertain. en-us Wed, 20 Mar 2024 15:22:45 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119038 Claiming Input Tax Credit for March 2020 filed in December 2020 is constrained by the statutory time limit for ITC, which was not generally extended; administrative allowance beyond the prescribed period is unlikely. Exceptional judicial relief may be pursued where facts are extenuating, with possible arguments that ITC is recorded in legally maintained books while GSTR 3B is merely reporting, and that portal restrictions or payment difficulties caused delays-however, success depends on case specifics and is uncertain. Discussion-Forum GST Wed, 20 Mar 2024 15:22:45 +0530 https://www.taxtmi.com/forum/issue?id=119038