Can ITC be claimed by Debit notes in 2020-21 for transactions underatken in 2018-19 : AAR Ruling

By | September 12, 2021
(Last Updated On: September 12, 2021)

Authority of Advance Ruling

Case Law : 127 Taxheal.com 45 

Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?”

Answer: The applicant cannot claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19 for the reasons discussed hereinabove.
To get judgment at nominal price email Taxheal@gmail.com with case No 127 Taxheal.com 45 

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