ITC AVAILMENT of PY

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Here we all know that the GSTR 3B due date is last date for availing ITC of PY, however a invoice of PY not reflected till return of sep by the party, can we claim ITC after the reflect in 2b or time limit of such availability of ITC lapsed
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As per section 16(4) of the CGST act, time limit has been given , So you Can not take input tax credit after time limit.


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