https://www.taxtmi.com/article/detailed?id=14686 The AAR treated a Bill of Entry as a document equivalent to a tax invoice for import IGST and, applying the mutatis mutandis operation of CGST provisions to IGST, held that the time limit for availing input tax credit under Section 16(4) extends to ITC claimed on imports; importers must therefore claim such IGST credits within the statutory cut off in their returns, or the credits will lapse. en-us Tue, 24 Jun 2025 08:27:03 +0530 Tue, 24 Jun 2025 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14686 The AAR treated a Bill of Entry as a document equivalent to a tax invoice for import IGST and, applying the mutatis mutandis operation of CGST provisions to IGST, held that the time limit for availing input tax credit under Section 16(4) extends to ITC claimed on imports; importers must therefore claim such IGST credits within the statutory cut off in their returns, or the credits will lapse. Articles Goods and Services Tax - GST Tue, 24 Jun 2025 08:27:03 +0530 https://www.taxtmi.com/article/detailed?id=14686