https://www.taxtmi.com/circulars?id=69545 Retrospective insertion of section 16(5) and section 16(6) in the Andhra Pradesh Goods and Services Tax Act, 2017 extends the time limit for availment of input tax credit in specified cases from 01.07.2017, including cases involving later revocation of cancelled registration. The clarification also states that no refund is available where tax has already been paid or input tax credit has already been reversed because of the earlier restriction under section 16(4). It further prescribes the manner in which authorities and taxpayers should proceed at different stages of investigation, adjudication, appeal, revision, and rectification. en-us Fri, 18 Apr 2025 00:00:00 +0530 Tue, 14 Apr 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69545 Retrospective insertion of section 16(5) and section 16(6) in the Andhra Pradesh Goods and Services Tax Act, 2017 extends the time limit for availment of input tax credit in specified cases from 01.07.2017, including cases involving later revocation of cancelled registration. The clarification also states that no refund is available where tax has already been paid or input tax credit has already been reversed because of the earlier restriction under section 16(4). It further prescribes the manner in which authorities and taxpayers should proceed at different stages of investigation, adjudication, appeal, revision, and rectification. Circulars GST - States Fri, 18 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69545