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GST - Highlights / Catch Notes

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Seeking for correction of an invoice for the purpose of availing ...

Case Laws     GST

October 14, 2023

Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be claimed before 28.11.2017 or furnishing of the annual return for the assessment year 2017-18, whichever is earlier. There is absolutely no possibility of the input tax credit being availed of at this point. - There are no reason to direct the Railways to issue a revised invoice nor can the same be permitted - petition dismissed. - HC

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