https://www.taxtmi.com/acts?id=40571 Amendment adds clause (ba) to section 16(2) making entitlement to input tax credit conditional on the credit details communicated under section 38 not having been restricted. It also revises section 16(4) to bar claiming credit for any invoice or debit note after the thirtieth day of November following the financial year to which the document pertains, or after furnishing the relevant annual return, whichever is earlier. en-us Tue, 01 Feb 2022 16:33:48 +0530 Tue, 01 Feb 2022 16:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40571 Amendment adds clause (ba) to section 16(2) making entitlement to input tax credit conditional on the credit details communicated under section 38 not having been restricted. It also revises section 16(4) to bar claiming credit for any invoice or debit note after the thirtieth day of November following the financial year to which the document pertains, or after furnishing the relevant annual return, whichever is earlier. Act-Rules Bills Tue, 01 Feb 2022 16:33:48 +0530 https://www.taxtmi.com/acts?id=40571