Extended input tax credit entitlement applies where delayed returns were filed before the statutory cut-off date.

Input tax credit for December 2018 to March 2019 cannot be denied solely because the returns were filed beyond the original time limit under Section 16(4), where they were furnished in October and November 2019 before the 30 November 2021 cut-off under Section 16(5). The extended entitlement under Section 16(5) applies to the credit for those tax periods. Credit remains subject to fulfilment of other applicable requirements.

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Issues: Whether input tax credit for December 2018 to March 2019 could be denied on the ground that the returns were filed beyond the time limit under Section 16(4).

Analysis: The returns for the relevant months were furnished in October and November 2019, before the cut-off date of 30.11.2021 prescribed under Section 16(5). The extended statutory entitlement under Section 16(5) therefore applied to the credit claimed for those periods.

Conclusion: Denial of input tax credit solely for delayed filing under Section 16(4) was unsustainable; the petitioner is entitled to consideration for credit under Section 16(5), subject to fulfilment of other requirements.

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