https://www.taxtmi.com/article/detailed?id=15638 Section 16(5) allows claimants to obtain input tax credit provided returns are filed by the prescribed cutoff date and, because it begins with "notwithstanding anything contained in Sub-section (4)", meeting that filing condition renders the time limit in Section 16(4) inapplicable; a prior adverse order under challenges to Section 16(4) does not bar a fresh statutory claim under Section 16(5). en-us Sat, 20 Dec 2025 07:49:54 +0530 Sat, 20 Dec 2025 07:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15638 Section 16(5) allows claimants to obtain input tax credit provided returns are filed by the prescribed cutoff date and, because it begins with "notwithstanding anything contained in Sub-section (4)", meeting that filing condition renders the time limit in Section 16(4) inapplicable; a prior adverse order under challenges to Section 16(4) does not bar a fresh statutory claim under Section 16(5). Articles Goods and Services Tax - GST Sat, 20 Dec 2025 07:49:54 +0530 https://www.taxtmi.com/article/detailed?id=15638