Cenvat Credit can be taken within 1 year from date of Invoice/Bill/Challan (Documents mentioned in Rule 9 (1)

(Note:-Earlier the period was  6 months)


Input can be taken even if

  • Goods received, the payment for the inputs to the supplier is pending.
  • Inputs are only received not yet utilized


Goods purchased for 100 lacs+12.5% Excise duty

Bill date- 22 July 2015

Goods received in factory -25 July 2015

What is duration during which Input available

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.