Proposed Amendment to CGST Act Section 16(4) May Ease Restrictions on Input Tax Credit Claims for Taxpayers.
Case-Laws
GST
Section 16(4) of the CGST Act imposes a time limit for claiming input tax credit (ITC), restricting it to the due date of filing the return for September following the relevant financial year or the annual return, whichever is earlier. This provision violates Article 14 of the Constitution by arbitrarily depriving taxpayers of their right to claim ITC despite having
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