Tag Archives: State of Kerala

Input tax credit denial for 2018-19 is unsustainable as returns were filed before the extended statutory cut-off.

By | July 9, 2026

Input tax credit denial for 2018-19 is unsustainable as returns were filed before the extended statutory cut-off. Issue Whether the tax department can legally deny Input Tax Credit (ITC) on the grounds of belated filing when the taxpayer furnished their monthly returns for December 2018 to March 2019 within the extended statutory cut-off date of… Read More »