We have purchase bills for the month of October and December. Unfortunately we have not claimed its ITC yet.
Is there time limit to claim the missed ITCs? Also share the notification if possible. Thanks in advance.
A registered person shall not be entitled to take input tax credit in respect of anyinvoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
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