A registered person shall not be entitled to take input tax credit (ITC) as per section 18(1) of the CGST Act, 2017 in respect of any supply of goods or services or both after the expiry of __________ from the date of is
CS Executive · Tax Laws · PYQS · December 2020
A registered person shall not be entitled to take input tax credit (ITC) as per section 18(1) of the CGST Act, 2017 in respect of any supply of goods or services or both after the expiry of __________ from the date of issue of tax invoice relating to such supply.
Answer & Explanation:
Correct Answer: Option (D)
Official answer key: (D).
Topics: GST
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