https://www.taxtmi.com/manuals?id=6699 Section 16(5) allows a registered person to claim input tax credit for invoices or debit notes pertaining to the financial years 2017-18 through 2020-21 in any section 39 return filed by the stipulated deadline of November 30, 2021, notwithstanding the temporal limitation of section 16(4). The provision thus permits specified delayed credits for those years while creating a statutory framework for their admissibility. en-us Fri, 03 Jan 2025 12:42:00 +0530 Mon, 09 Mar 2026 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6699 Section 16(5) allows a registered person to claim input tax credit for invoices or debit notes pertaining to the financial years 2017-18 through 2020-21 in any section 39 return filed by the stipulated deadline of November 30, 2021, notwithstanding the temporal limitation of section 16(4). The provision thus permits specified delayed credits for those years while creating a statutory framework for their admissibility. Manuals GST Fri, 03 Jan 2025 12:42:00 +0530 https://www.taxtmi.com/manuals?id=6699