ITC- limit of payment within 180 days

ITC- limit of payment within 180 days
Query (Issue) Started By: – Archna Gupta Dated:- 19-9-2018 Last Reply Date:- 29-11-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir/ Madam
Please refer section 16(2) proviso 2.
My query is as below:
Last date of availing credit against an invoice raised in financial year is by the end of September of following year or filing of Annual return whichever is earlier. But regarding clause of 180 days this limit will be applicable?
Su

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