Maximum time limit of claiming the itc is September month return due date or actual date of filing the annnual return which ever is earlier
1.import input under fob and CIF contract this time limit is applicable?
2. reverse charge paid on import ocean frieght under cif and fob contract, then this time limit is applicable?
In my opinion time limit is not applicable provided that service of ocean freight availed is from unregistered person.
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CAclubindia
