https://www.taxtmi.com/article/detailed?id=14228 Retrospective extension of the timeframe for availing Input Tax Credit under the CGST regime was enacted by the Finance (No. 2) Act, 2024 and implemented by a notification and CBIC circular with effect from 1 July 2017, validating certain delayed ITC claims; the court treated those measures and the executive clarification as removing the basis for departmental demands against belated ITC availments. en-us Sat, 26 Apr 2025 08:31:32 +0530 Sat, 26 Apr 2025 08:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14228 Retrospective extension of the timeframe for availing Input Tax Credit under the CGST regime was enacted by the Finance (No. 2) Act, 2024 and implemented by a notification and CBIC circular with effect from 1 July 2017, validating certain delayed ITC claims; the court treated those measures and the executive clarification as removing the basis for departmental demands against belated ITC availments. Articles Goods and Services Tax - GST Sat, 26 Apr 2025 08:31:32 +0530 https://www.taxtmi.com/article/detailed?id=14228