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<h1>Registered Persons Can Claim ITC for 2017-21 Invoices by Nov 30, 2021, Under CGST Act Section 16(5.</h1> Section 16(5) of the CGST Act, effective from November 1, 2024, allows registered persons to claim Input Tax Credit (ITC) for invoices or debit notes related to the financial years 2017-18 to 2020-21 in any return filed by November 30, 2021, despite provisions in Section 16(4). However, no refunds will be issued for taxes paid or ITC reversed that were not required to be paid or reversed. This provision was introduced by the Finance (No. 2) Act, 2024.