As per second Proviso to section 16(2) of CGST Act, 2017, the time limit to pay the value of supply with taxes to avail the ITC is:
A. 3 months
B. 6 months
C. 180 days
D. Till the date of filing of Annual Return
Answer:C
As per second Proviso to section 16(2) of CGST Act, 2017, the time limit to pay the value of supply with taxes to avail the ITC is:
A. 3 months B. 6 months C. 180 days D. Till the date of filing of Annual Return