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of <h1>Clarification on Implementation of Section 16(5) & (6) WBGST Act, 2017: Extended Input Tax Credit Time Limits & Procedures</h1> The circular addresses the implementation of sub-sections (5) and (6) of section 16 of the West Bengal Goods and Services Tax (WBGST) Act, 2017, which retrospectively extend the time limit for availing input tax credit in specific cases. It clarifies procedures for taxpayers and authorities when dealing with demands related to incorrect input tax credit claims under sub-section (4). The circular outlines actions for various scenarios, including cases without demand notices, those with issued orders, and those under appeal. It also specifies procedures for rectifying orders and highlights that no refunds will be granted for tax paid or credit reversed due to contravention of sub-section (4), except in specific appeal situations.
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