Time limit for itc on imports

ITC / Input 840 views 4 replies
is there any time limit for availing input tax credit on import of goods???
Replies (4)
It is as applicable to import from all other head. no seprate provision for availment of itc
Hence there is no time limit to avail itc on import of goods. is it right?
Time limit to avail ITC is contained under section 16(4) of CGST Act and respective State Acts. It is earlier of the following:

i) Due date of furnishing return u/s 39 for the month of September following the end of FY of such invoice; or

ii) Date of furnishing Annual Return
Time limit to avail ITC contained U/s 16(4) og CGST Act and respective State Acts.


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