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    <title>Amendment of section 16</title>
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    <description>Amendment to section 16 inserts a new clause in subsection (2) providing that input tax credit is available where the details of input tax credit communicated under section 38 have not been restricted, removes the reference to section 43A in clause (c), and revises subsection (4) to replace the prior return-based deadline with the fixed date of the thirtieth day of November.</description>
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      <title>Amendment of section 16</title>
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      <description>Amendment to section 16 inserts a new clause in subsection (2) providing that input tax credit is available where the details of input tax credit communicated under section 38 have not been restricted, removes the reference to section 43A in clause (c), and revises subsection (4) to replace the prior return-based deadline with the fixed date of the thirtieth day of November.</description>
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