Input tax credit conditions amended: section 16 now requires unrestricted section 38 details and revises the filing time limit. Input tax credit under section 16 of the Central Goods and Services Tax Act was amended by inserting a condition that the details communicated under section 38 must not have been restricted. The amendment also omitted the reference to section 43A from sub-section (2)(c) and substituted the time limit in sub-section (4) with 30 November.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit conditions amended: section 16 now requires unrestricted section 38 details and revises the filing time limit.
Input tax credit under section 16 of the Central Goods and Services Tax Act was amended by inserting a condition that the details communicated under section 38 must not have been restricted. The amendment also omitted the reference to section 43A from sub-section (2)(c) and substituted the time limit in sub-section (4) with 30 November.
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