Input Tax credit

Input Tax credit
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 11-2-2019 Last Reply Date:- 12-2-2019 Goods and Services Tax – GST
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GST
A dealer has some unutilized GST input tax in electronic credit ledger. From a particular date, the goods dealt by him becomes non taxable and hence writes off the balance of input tax in electronic ledger.
Can this write off be disallowed u/s 43B , since relevant input taxes were incurred in earlier years or can be disall

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