ITC on Inward material

ITC / Input 155 views 2 replies
on which date we can claim ITC , Billing date or Inward date? is it compulsory to maintain Inward register for ITC claim on materials which come in next month?
Replies (2)
As per Section 16 of CGST Act: you can claim ITC on receipt of Goods & the Tax Invoice.
agreed with pankaj sir


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