Availability of Input Tax Credit in special cases as per section 18(1) of the CGST Act, 2017 is available where a registered person is having tax invoice relating to such supply issued not after expiry of __________ from

CS Executive · Tax Laws · PYQS · December 2019
Availability of Input Tax Credit in special cases as per section 18(1) of the CGST Act, 2017 is available where a registered person is having tax invoice relating to such supply issued not after expiry of __________ from the date of issue of tax invoice.
(A) 3 months
(B) 6 months
(C) 1 year
(D) 9 months

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Goods and Services Tax (GST)

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