Maharashtra AAR denies Late ITC Claim on Bill of Entry Due to Section 16(4) Time Limit

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.

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