https://www.taxtmi.com/article/detailed?id=11423 Revocation under the GST Amnesty Scheme 2023 allows a taxpayer whose registration was cancelled for non filing of returns to claim unutilized Input Tax Credit for the period from cancellation until restoration; the competent authority's acceptance of an amnesty application and restoration of registration enables the taxpayer to lodge ITC claims, although the judgment does not specify a deadline for availing those credits after restoration, leaving procedural time limit uncertainty. en-us Tue, 23 May 2023 09:56:27 +0530 Tue, 23 May 2023 09:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11423 Revocation under the GST Amnesty Scheme 2023 allows a taxpayer whose registration was cancelled for non filing of returns to claim unutilized Input Tax Credit for the period from cancellation until restoration; the competent authority's acceptance of an amnesty application and restoration of registration enables the taxpayer to lodge ITC claims, although the judgment does not specify a deadline for availing those credits after restoration, leaving procedural time limit uncertainty. Articles Goods and Services Tax - GST Tue, 23 May 2023 09:56:27 +0530 https://www.taxtmi.com/article/detailed?id=11423