https://www.taxtmi.com/article/detailed?id=13070 Retrospective extension of the time limit to claim input tax credit expands eligibility for credits previously denied, without creating entitlement to refunds for tax paid or credits reversed; a special electronic rectification procedure allows affected taxpayers, where appeals have not been filed, to apply to the original adjudicating officer with specified information, who must decide-observing natural justice-ordinarily within three months, with appeal rights preserved and non qualifying applications subject to summary rejection. en-us Wed, 30 Oct 2024 11:39:35 +0530 Wed, 30 Oct 2024 11:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13070 Retrospective extension of the time limit to claim input tax credit expands eligibility for credits previously denied, without creating entitlement to refunds for tax paid or credits reversed; a special electronic rectification procedure allows affected taxpayers, where appeals have not been filed, to apply to the original adjudicating officer with specified information, who must decide-observing natural justice-ordinarily within three months, with appeal rights preserved and non qualifying applications subject to summary rejection. Articles Goods and Services Tax - GST Wed, 30 Oct 2024 11:39:35 +0530 https://www.taxtmi.com/article/detailed?id=13070