https://www.taxtmi.com/circulars?id=69323 Retrospective insertion of sub-section (5) and sub-section (6) in section 16 restores taxpayers' entitlement to input tax credit for specified past financial years and for periods where registration was cancelled and later revoked, subject to the temporal conditions of those provisions. A related amendment disallows refunds of tax paid or input tax credit reversed that would not have been so paid or reversed had the amendment always been in force. A special rectification procedure under section 148 has been notified for affected taxpayers; electronic filing steps, required annexure details, officer responsibilities, timelines, and appellate rights on rectified orders are prescribed. en-us Thu, 16 Jan 2025 00:00:00 +0530 Tue, 10 Mar 2026 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69323 Retrospective insertion of sub-section (5) and sub-section (6) in section 16 restores taxpayers' entitlement to input tax credit for specified past financial years and for periods where registration was cancelled and later revoked, subject to the temporal conditions of those provisions. A related amendment disallows refunds of tax paid or input tax credit reversed that would not have been so paid or reversed had the amendment always been in force. A special rectification procedure under section 148 has been notified for affected taxpayers; electronic filing steps, required annexure details, officer responsibilities, timelines, and appellate rights on rectified orders are prescribed. Circulars GST - States Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69323