Input tax credit relief under APGST retrospective amendment clarified for pending demands and rectification proceedings. Retrospective insertion of section 16(5) and section 16(6) in the Andhra Pradesh Goods and Services Tax Act, 2017 extends the time limit for availment of input tax credit in specified cases from 01.07.2017, including cases involving later revocation of cancelled registration. The clarification also states that no refund is available where tax has already been paid or input tax credit has already been reversed because of the earlier restriction under section 16(4). It further prescribes the manner in which authorities and taxpayers should proceed at different stages of investigation, adjudication, appeal, revision, and rectification.