Goods and Services Tax - Started By: - SAFETAB LIFESCIENCE - Dated:- 8-12-2018 Last Replied Date:- 14-12-2018 - Dear Experts, Kindly let us know the maximum limit for availing ITC (IGST) from the date of invoice. - Reply By YAGAY andSUN - The Reply = September month or annual return which ever is earlier. - Reply By KASTURI SETHI - The Reply = I support the views of M/s.YAGAY And SUN, experts. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Whether you mean time limit? If so adopt the views of the experts. - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Section 16 (4) of CGST Act, 2017 A registered person shall not be entitled to take input tax credit in respect of any invoice 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 ret

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