https://www.taxtmi.com/acts?id=43841 Inserted sub sections allow registered persons to claim input tax credit for invoices or debit notes for specified past financial years if the section 39 return is filed by the prescribed retrospective cutoff, notwithstanding sub section (4). Where registration cancellation is revoked, taxpayers whose credit was not restricted at cancellation may claim input tax credit subject to filing either by the cutoff following the relevant financial year or by furnishing the annual return, or for the period from cancellation to revocation if a return for that period is filed within the prescribed short window from revocation, whichever is later. en-us Sat, 17 Aug 2024 13:36:01 +0530 Mon, 30 Sep 2024 16:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43841 Inserted sub sections allow registered persons to claim input tax credit for invoices or debit notes for specified past financial years if the section 39 return is filed by the prescribed retrospective cutoff, notwithstanding sub section (4). Where registration cancellation is revoked, taxpayers whose credit was not restricted at cancellation may claim input tax credit subject to filing either by the cutoff following the relevant financial year or by furnishing the annual return, or for the period from cancellation to revocation if a return for that period is filed within the prescribed short window from revocation, whichever is later. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 13:36:01 +0530 https://www.taxtmi.com/acts?id=43841