https://www.taxtmi.com/article/detailed?id=12499 A registered person becomes entitled to Input Tax Credit upon satisfying prescribed eligibility conditions (documentary proof, receipt of supply, tax paid by supplier and return filing). Section 16(4) imposes a temporal cutoff applicable to supplier invoices or debit notes, but self invoices issued under the reverse charge mechanism and bills of entry for imports are distinct documentary bases under the Rules and, the article argues, should not be subject to that same time bar. Judicial authorities are split, and a Supreme Court challenge to the temporal limit is pending. en-us Fri, 05 Apr 2024 10:28:45 +0530 Fri, 05 Apr 2024 10:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12499 A registered person becomes entitled to Input Tax Credit upon satisfying prescribed eligibility conditions (documentary proof, receipt of supply, tax paid by supplier and return filing). Section 16(4) imposes a temporal cutoff applicable to supplier invoices or debit notes, but self invoices issued under the reverse charge mechanism and bills of entry for imports are distinct documentary bases under the Rules and, the article argues, should not be subject to that same time bar. Judicial authorities are split, and a Supreme Court challenge to the temporal limit is pending. Articles Goods and Services Tax - GST Fri, 05 Apr 2024 10:28:45 +0530 https://www.taxtmi.com/article/detailed?id=12499