It is to be noted that the time limit taken into consideration is only the due date of filing September return and not the date of filing September return. Therefore, no ITC shall be taken beyond the due date
As per Section 16(4), ITC can be claimed within due date of filing September return of the next Financial Year or the date of filing annual return whichever is earlier. If the taxpayer files September return belatedly, can he avail the I Print
Modified on: Mon, 21 Mar, 2022 at 10:21 PM
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