https://www.taxtmi.com/circulars?id=68600 Retrospective amendments create an entitlement to claim input tax credit for specified prior financial years and upon revocation of registration cancellation, overriding the time bar in subsection (4), while section 150 bars refunds for tax paid or credits reversed. Tax authorities must apply the retrospective entitlement at all stages-investigation, notices, adjudication, revision and appeals-and taxpayers with final orders may seek rectification under a notified special procedure that prescribes electronic filing, annexures of eligible credit, processing by the original officer, electronic summary uploads, and appeal rights against rectified orders. en-us Fri, 25 Oct 2024 00:00:00 +0530 Wed, 14 May 2025 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68600 Retrospective amendments create an entitlement to claim input tax credit for specified prior financial years and upon revocation of registration cancellation, overriding the time bar in subsection (4), while section 150 bars refunds for tax paid or credits reversed. Tax authorities must apply the retrospective entitlement at all stages-investigation, notices, adjudication, revision and appeals-and taxpayers with final orders may seek rectification under a notified special procedure that prescribes electronic filing, annexures of eligible credit, processing by the original officer, electronic summary uploads, and appeal rights against rectified orders. Circulars GST - States Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68600