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The application filed by the Applicant for advance ruling is dismissed as withdrawn.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — Withdrawal of advance ruling application— The applicant has sought Advance Ruling on:

i. Whether it is admissible to take input tax credit in respect of an input (invoice) at any time within the limitation prescribed under Section 16(4) i.e., before the due date of furnishing of return under Section 39 of the TNSGST/CGST Act, for the month September following the end of the financial year to which such return relates or furnishing annual return whichever is earlier.

ii. Whether, in cases of inverted duty structure as that of the applicant, it is admissible to avail input tax credit on an input (invoice) before the period prescribed for taking credit under Section 16(4) of GST Act.

iii. Whether, in cases of inverted duty structure as that of the applicant, it is admissible to claim refund of the accumulated credit availed before the period prescribed for taking credit under Section 16(4) of GST Act.

Held that—The application filed by the Applicant for advance ruling is dismissed as withdrawn.—The application filed by the Applicant for advance ruling is dismissed as withdrawn. — Texmo Industries, In Re… [2019] 09 TAXLOK.COM 077 (AAR-Tamil Nadu)