Kerala HC Holds Time Limit to Claim GST ITC as 30th November

The Kerala High Court has ruled that the time limit to claim GST Input Tax Credit (ITC) is 30th November of the following financial year. This decision came in response to a petition challenging the rejection of ITC claims filed beyond the stipulated period. The court upheld the statutory deadline, emphasizing the importance of adhering to timelines for availing tax credits. This ruling reinforces the procedural compliance requirements under the GST regime and highlights the necessity for taxpayers to submit their ITC claims within the specified timeframe to avoid disputes and rejections.