https://www.taxtmi.com/caselaws?id=772806 The AAR ruled that the time limit for availing ITC under Section 16(4) of CGST Act, 2017 applies to IGST paid on imports through Bill of Entry. The authority held that Section 16(4) aims to ensure timely ITC claims and prevent indefinite carry forward of credits, applying uniformly to all types of ITC including imports. The term 'invoice' in Section 16(4) was interpreted to include any tax payment document such as Bill of Entry. Consequently, the applicant cannot avail IGST paid as per Bill of Entry in the next GSTR-3B filing, as it would violate the prescribed time limitations for ITC availment. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772806 The AAR ruled that the time limit for availing ITC under Section 16(4) of CGST Act, 2017 applies to IGST paid on imports through Bill of Entry. The authority held that Section 16(4) aims to ensure timely ITC claims and prevent indefinite carry forward of credits, applying uniformly to all types of ITC including imports. The term 'invoice' in Section 16(4) was interpreted to include any tax payment document such as Bill of Entry. Consequently, the applicant cannot avail IGST paid as per Bill of Entry in the next GSTR-3B filing, as it would violate the prescribed time limitations for ITC availment. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772806