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of <h1>Goa Finance Dept Clarifies CGST Act Section 16 Amendments on Input Tax Credit Time Limits and Procedures.</h1> The circular issued by the Goa Department of Finance clarifies the implementation of subsections (5) and (6) of Section 16 of the CGST Act, 2017. These provisions, effective retrospectively from July 1, 2017, extend the time limit for availing input tax credit in specific cases. The circular outlines procedures for taxpayers and authorities regarding input tax credit claims affected by these amendments. It specifies actions for various scenarios, including cases where no demand notice has been issued, and provides a special procedure for rectifying orders related to input tax credit. The circular emphasizes that no refunds will be granted for taxes already paid or credits reversed due to previous contraventions.
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