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Maharashtra AAR denies Late ITC Claim on Bill of Entry Due to Section 16(4) Time Limit
Case Law Details
- Case Name
- In re Adi Enterprises (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Adi Enterprises (GST AAR Maharashtra)
In a ruling that underscores the importance of strict adherence to tax deadlines, the Maharashtra Authority for Advance Ruling (AAR) has held that the time limit prescribed under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, for claiming Input Tax Credit (ITC) is applicable to the Integrated GST (IGST) paid on imports. The authority clarified that a Bill of Entry, the document used for import clearances, should be treated on par with a tax invoice for the purpose of this time limit.
The ruling was delivered in the case of M/s ...
