https://www.taxtmi.com/manuals?id=6697 Entitlement to Input Tax Credit is time barred by the earlier of a statutory post financial year cut off or the filing of the relevant annual return; amendments shifted the cut off mechanics and treat the debit note's issuance date as determinative for its relevant financial year, while reverse charge supplies rely on the recipient's invoice date for calculating the time limit, subject to tax payment and eligibility conditions. en-us Fri, 03 Jan 2025 12:10:00 +0530 Mon, 09 Mar 2026 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6697 Entitlement to Input Tax Credit is time barred by the earlier of a statutory post financial year cut off or the filing of the relevant annual return; amendments shifted the cut off mechanics and treat the debit note's issuance date as determinative for its relevant financial year, while reverse charge supplies rely on the recipient's invoice date for calculating the time limit, subject to tax payment and eligibility conditions. Manuals GST Fri, 03 Jan 2025 12:10:00 +0530 https://www.taxtmi.com/manuals?id=6697