The maximum time limit for availing Input Tax Credit (ITC) in CGST Act, 2017:

CS Executive · Tax Laws and Practice · PYQS · June 2021
The maximum time limit for availing Input Tax Credit (ITC) in CGST Act, 2017:
(A) 90 days
(B) 180 days
(C) One year
(D) Two years

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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