Time limit of avail / claim input tax credit is given under Section 16(4) of the CGST Act,2017 according to which the credit can be availed in r/o any invoice pertaining to any FY till due date filing of GSTR-3B of September of subsequent FY or before filing of annual return for said FY whichever is earlier.
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Frah Saeed Changed status to publish July 13, 2020