GST Is there any restriction on period for availment of ITC?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 18, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. In cases of new registration, change from composition to normal scheme, from exempt to taxable supplies, the concerned person cannot avail ITC after the expiry of one year from the date of issue of tax invoice relating to such supply.
     
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