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of <h1>Amendment to Section 16 allows input tax credit claims for past years and revoked registrations under specific conditions.</h1> Section 16 of the Central Goods and Services Tax Act is amended to include new sub-sections (5) and (6). Sub-section (5) allows registered persons to claim input tax credit for invoices or debit notes from financial years 2017-18 to 2020-21 in returns filed by November 30, 2021. Sub-section (6) permits input tax credit claims for those whose registration was canceled and later revoked, provided certain conditions are met. This credit can be claimed in returns filed by November 30 following the relevant financial year or within 30 days of revocation, whichever is later. This amendment is effective from September 27, 2024.
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