https://www.taxtmi.com/article/detailed?id=13886 Sub section 16(5) overrides the temporal bar in 16(4) by permitting ITC for the pre amendment period provided the single statutory filing condition for returns is satisfied; administrative circulars and a notification set procedural steps and time limits for rectification, and multiple High Courts have ordered re adjudication or remand so authorities can reconsider prior denials in light of the retrospective application of 16(5). en-us Sat, 22 Mar 2025 09:01:05 +0530 Sat, 22 Mar 2025 09:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13886 Sub section 16(5) overrides the temporal bar in 16(4) by permitting ITC for the pre amendment period provided the single statutory filing condition for returns is satisfied; administrative circulars and a notification set procedural steps and time limits for rectification, and multiple High Courts have ordered re adjudication or remand so authorities can reconsider prior denials in light of the retrospective application of 16(5). Articles Goods and Services Tax - GST Sat, 22 Mar 2025 09:01:05 +0530 https://www.taxtmi.com/article/detailed?id=13886