Section 16(2) vs 16(4)

[NARENDER YARRAGORLA]

Is section 16(2) of CGST act overriding section 16(4) of CGST act?

AI Summary

Debate on GST Act: Does Section 16(2)'s Non-Obstante Clause Override Section 16(4) or Impose Additional Conditions? A discussion on a forum regarding the Goods and Services Tax (GST) Act focused on whether Section 16(2) of the Central Goods and Services Tax (CGST) Act overrides Section 16(4). Participants debated the interpretation of the 'non-obstante clause' in Section 16(2), which suggests it has an overriding effect. However, some argued that Section 16(4) imposes additional conditions rather than being overridden. The discussion included various scenarios, such as late receipt of invoices and filing returns, and referenced ongoing legal challenges regarding the constitutional validity of Section 16(4). Opinions varied on whether both sections must be satisfied for claiming Input Tax Credit (ITC).