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ITC cannot be claimed for invoice issued in FY 2020-21 for Services related to FY 2018-19
Case Law Details
- Case Name
- In re Vishnu Chemicals Limited (GST AAAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Andhra Pradesh, Advance Rulings
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In re Vishnu Chemicals Limited (GST AAAR Andhra Pradesh)
The tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019 is hit by the limitation for claiming ITC under Section 16(4) of the CGST/SGST Act, 2017. The appellant is not eligible to claim Input Tax Credit on the disputed invoice.
The main subject of contention is the issuance of a tax invoice dated 1.04.2020 for monthly rental services extended from April 2018 to March 2019 and its eligibility thereon to claim input tax credit under Sec.16(4)...
