Input tax credit cannot be availed after the expiry of __________ from the date of issue of tax invoice of supply.

CS Executive · Tax Laws and Practice · PYQS · June 2019
Input tax credit cannot be availed after the expiry of __________ from the date of issue of tax invoice of supply.
(A) 6 months
(B) 3 months
(C) 1 year
(D) 2 years

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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