Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Retrospective operation of section 16(5) permits input tax credit for specified years where the registered person filed the relevant returns on or before 30 November 2021. The provision applies even if it was not in force when the original adjudication occurred, provided the delayed returns satisfy the statutory cut-off. Eligibility within that period requires the tax position to be reconsidered and formal effect given to the available input tax credit entitlement.
Retrospective operation of section 16(5) permits input tax credit for specified years where the registered person filed the relevant returns on or before 30 November 2021. The provision applies even if it was not in force when the original adjudication occurred, provided the delayed returns satisfy the statutory cut-off. Eligibility within that period requires the tax position to be reconsidered and formal effect given to the available input tax credit entitlement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
