Input tax credit eligibility: credit only if communication under section 38 is unrestricted; claims barred after November or annual return filing. Amendment adds clause (ba) to section 16(2) making entitlement to input tax credit conditional on the credit details communicated under section 38 not having been restricted. It also revises section 16(4) to bar claiming credit for any invoice or debit note after the thirtieth day of November following the financial year to which the document pertains, or after furnishing the relevant annual return, whichever is earlier.