{"id":15441,"date":"2018-12-08T15:53:05","date_gmt":"2018-12-08T10:23:05","guid":{"rendered":""},"modified":"2018-12-08T15:53:05","modified_gmt":"2018-12-08T10:23:05","slug":"maximum-time-limit-for-availing-itc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15441","title":{"rendered":"MAXIMUM TIME LIMIT FOR AVAILING ITC"},"content":{"rendered":"<p>MAXIMUM TIME LIMIT FOR AVAILING ITC<br \/> Query (Issue) Started By: &#8211; SAFETAB LIFESCIENCE Dated:- 8-12-2018 Last Reply Date:- 14-12-2018 Goods and Services Tax &#8211; GST<br \/>Got 7 Replies<br \/>GST<br \/>Dear Experts,<br \/>\nKindly let us know the maximum limit for availing ITC (IGST) from the date of invoice.<br \/>\nReply By YAGAY andSUN:<br \/>\nThe Reply:<br \/>\nSeptember month or annual return which ever is earlier.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nI support the views of M\/s.YAGAY And SUN, experts.<br \/>\nReply By DR.MARIAPPAN GOVINDARAJAN:<br \/>\nThe Reply:<br \/>\nWhether you mean time limit? If so adopt the views of the experts.<br \/>\nReply By Rajagopalan Ranganathan:<br \/>\nThe Reply:<br \/>\nSir,<br \/>\nAccording to Section 16 (4) of CGST Act, 2017 &quot;A registered person shall not be entitled to take input<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114389\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MAXIMUM TIME LIMIT FOR AVAILING ITC Query (Issue) Started By: &#8211; SAFETAB LIFESCIENCE Dated:- 8-12-2018 Last Reply Date:- 14-12-2018 Goods and Services Tax &#8211; GSTGot 7 RepliesGSTDear Experts, Kindly let us know the maximum limit for availing ITC (IGST) from the date of invoice. Reply By YAGAY andSUN: The Reply: September month or annual return &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15441\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;MAXIMUM TIME LIMIT FOR AVAILING ITC&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15441","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15441"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15441\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}