https://www.taxtmi.com/acts?id=40722 Input tax credit under section 16 of the Central Goods and Services Tax Act was amended by inserting a condition that the details communicated under section 38 must not have been restricted. The amendment also omitted the reference to section 43A from sub-section (2)(c) and substituted the time limit in sub-section (4) with 30 November. en-us Mon, 28 Mar 2022 14:42:42 +0530 Thu, 25 Jun 2026 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40722 Input tax credit under section 16 of the Central Goods and Services Tax Act was amended by inserting a condition that the details communicated under section 38 must not have been restricted. The amendment also omitted the reference to section 43A from sub-section (2)(c) and substituted the time limit in sub-section (4) with 30 November. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:42:42 +0530 https://www.taxtmi.com/acts?id=40722