https://www.taxtmi.com/circulars?id=67653 Where a registered recipient must self-issue an invoice under Section 31(3)(f) and pay tax under reverse charge, the relevant financial year for the time limit under Section 16(4) for availing input tax credit is the financial year in which the recipient-issued invoice pertains; ITC is subject to payment of tax and other conditions of sections 16 and 17, and delayed issuance/payment attracts interest and potential penalties. en-us Mon, 08 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67653 Where a registered recipient must self-issue an invoice under Section 31(3)(f) and pay tax under reverse charge, the relevant financial year for the time limit under Section 16(4) for availing input tax credit is the financial year in which the recipient-issued invoice pertains; ITC is subject to payment of tax and other conditions of sections 16 and 17, and delayed issuance/payment attracts interest and potential penalties. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67653