https://www.taxtmi.com/circulars?id=71233 Input tax credit time limits under Section 16(4) for reverse-charge supplies received from unregistered persons are addressed for Delhi GST purposes by the corresponding central GST clarification. The clarification is adopted mutatis mutandis for application under the Delhi Goods and Services Tax framework. The position is clarificatory in nature. en-us Tue, 20 Aug 2024 00:00:00 +0530 Thu, 10 Sep 2026 10:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71233 Input tax credit time limits under Section 16(4) for reverse-charge supplies received from unregistered persons are addressed for Delhi GST purposes by the corresponding central GST clarification. The clarification is adopted mutatis mutandis for application under the Delhi Goods and Services Tax framework. The position is clarificatory in nature. Circulars GST - States Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71233