https://www.taxtmi.com/forum/issue?id=117673 Reclaiming input tax credit that was taken and later reversed can be pursued because Rule 37(4) excludes the Section 16(4) time limit for re availing credit previously reversed; key factual matters include when credit was taken, why and when it was reversed, and whether reversal was voluntary or department driven. Expect departmental dispute where the credit is absent from GSTR 2A; gather documentary evidence and an explanation of reversal to substantiate eligibility and counter mismatch queries. en-us Thu, 02 Dec 2021 10:51:01 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117673 Reclaiming input tax credit that was taken and later reversed can be pursued because Rule 37(4) excludes the Section 16(4) time limit for re availing credit previously reversed; key factual matters include when credit was taken, why and when it was reversed, and whether reversal was voluntary or department driven. Expect departmental dispute where the credit is absent from GSTR 2A; gather documentary evidence and an explanation of reversal to substantiate eligibility and counter mismatch queries. Discussion-Forum GST Thu, 02 Dec 2021 10:51:01 +0530 https://www.taxtmi.com/forum/issue?id=117673