https://www.taxtmi.com/article/detailed?id=15305 Section 16(4) imposes a time bar for claiming input tax credit in respect of invoices or debit notes, whereas the CGST Act and related rules expressly identify a Bill of Entry as the prescribed document for availing IGST credit on imports. The statutory definitions treating IGST on imports as input tax and the express omission of Bills of Entry from Section 16(4) indicate that the temporal limitation applies to domestic invoices and debit notes only, and does not extend to import-related Bills of Entry. en-us Thu, 30 Oct 2025 08:24:27 +0530 Thu, 30 Oct 2025 08:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15305 Section 16(4) imposes a time bar for claiming input tax credit in respect of invoices or debit notes, whereas the CGST Act and related rules expressly identify a Bill of Entry as the prescribed document for availing IGST credit on imports. The statutory definitions treating IGST on imports as input tax and the express omission of Bills of Entry from Section 16(4) indicate that the temporal limitation applies to domestic invoices and debit notes only, and does not extend to import-related Bills of Entry. Articles Goods and Services Tax - GST Thu, 30 Oct 2025 08:24:27 +0530 https://www.taxtmi.com/article/detailed?id=15305