Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]

By Kalyani B. Nair - On July 27, 2023 2:29 pm - 2 mins read

Time Limit for Filing ITC under APGST Act - Filing ITC under APGST Act - Filing ITC - ITC - APGST Act - Form GSTR-3B Returns - taxscan

In a recent decision the Andhra Pradesh High Court ruled that the Time limit for filing Input Tax Credit (ITC) under the Andhra Pradesh General Sales Tax Act, 2017 (APGST Act) is not ultravires the Constitution of India and mere acceptance of Form GSTR-3B returns will not release delay in filing ITC. The Petitioner is…

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