# GST Changes Applicable From 01.01.2021: Time Limit for ITC Availment on Debit Note Amended - (29 Dec 2020)
GOODS AND SERVICES TAX
Finance Act, 2020 has amended Section 16 (4) of the Central Goods and Service Act, 2017, omitting the words “invoice relating to such” and hence the time limit for availing Input Tax Credit with respect to the debit note would be linked with the date of debit note and not the date of invoice.
Tags : FINANCE ACT 2020 CENTRAL GOODS AND SERVICES ACT 2017 ITC ON DEBIT NOTE
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