Section 16(4) & (5) Issue

[Aniket Mali]

Dear experts,

for the FY 2018-19 we have filed appeal for 16(4) ineligible ITC and appeal has been rejected due to delay in filing of appeal, now the period extended as per section 16(5) and hence our ITC becomes eligible now.

My query is how can we take benefit of section 16(5).

AI Summary

GST input tax credit eligibility extended, enabling previously ineligible credits to be claimed where returns were filed timely.
The issue is whether ITC disallowed for delayed appeal under section 16(4) becomes eligible under section 16(5); the respondent advises that where the relevant return was filed by the stipulated deadline, a Kerala High Court judgment supports claiming ITC under the extended period, making timely return filing the operative condition to benefit from the extension.