Goods and Services Tax – Started By: – Ethirajan Parthasarathy – Dated:- 3-9-2018 Last Replied Date:- 4-9-2018 – Section 16(4) Provides for Time Limit regarding Input tax set off. It is not clear to me whether the time limit Apllies for Input tax Availment or Input tax Credit – Reply By Praveen Nair – The Reply = As per Sec 16(4) of the CGST Act, A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever i
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