https://www.taxtmi.com/forum/issue?id=116487 Eligibility to claim Input Tax Credit is subject to statutory time limits and is not restored merely by a retrospective return-filing window; the announced reliefs chiefly waive or reduce late fees and regularise returns. Revival of time-barred credits would require an explicit government notification or legislative change. Filing pending returns improves compliance status and operational capacity (such as e-way bill generation) but does not confer expired substantive credit rights. en-us Tue, 16 Jun 2020 13:29:39 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116487 Eligibility to claim Input Tax Credit is subject to statutory time limits and is not restored merely by a retrospective return-filing window; the announced reliefs chiefly waive or reduce late fees and regularise returns. Revival of time-barred credits would require an explicit government notification or legislative change. Filing pending returns improves compliance status and operational capacity (such as e-way bill generation) but does not confer expired substantive credit rights. Discussion-Forum GST Tue, 16 Jun 2020 13:29:39 +0530 https://www.taxtmi.com/forum/issue?id=116487