https://www.taxtmi.com/circulars?id=69994 Retrospective insertion of section 16(5) and section 16(6) in the Assam GST Act extends the time limit for availment of input tax credit in specified cases and applies to pending, appellate, revisional, and unappealed demand proceedings based on section 16(4). A special rectification procedure under section 148 is available for confirmed demands relating only to wrongful denial of input tax credit now eligible under the amended provisions, subject to electronic filing within six months from 8 October 2024 and decision by the original officer. No refund is admissible of tax already paid or input tax credit already reversed, except for appeal pre-deposit amounts where the appeal succeeds. en-us Fri, 17 Jan 2025 00:00:00 +0530 Wed, 27 May 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69994 Retrospective insertion of section 16(5) and section 16(6) in the Assam GST Act extends the time limit for availment of input tax credit in specified cases and applies to pending, appellate, revisional, and unappealed demand proceedings based on section 16(4). A special rectification procedure under section 148 is available for confirmed demands relating only to wrongful denial of input tax credit now eligible under the amended provisions, subject to electronic filing within six months from 8 October 2024 and decision by the original officer. No refund is admissible of tax already paid or input tax credit already reversed, except for appeal pre-deposit amounts where the appeal succeeds. Circulars GST - States Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69994