CA Altamush Zafar
(GST Consultant)
(15966 Points)
Replied 03 July 2021
Th sections which deal with issue of invoice also determines what will be tax invoice for gst purpose.
So if the tax invoice has not been issued in time it does not qualify to be a tax invoice as per literal interpretation. Therefore itc can be denied due to invalid documents.
But practically such stand is not taken by department as of now.
veerendar singh
(tax consultant)
(3301 Points)
Replied 03 July 2021
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
