https://www.taxtmi.com/circulars?id=70403 Retrospective insertion of section 16(5) and section 16(6) of the CGST Act extends the time limit for availing input tax credit in specified cases and applies from 1 July 2017. Tax authorities must take cognizance of the amended provisions at the stages of investigation, adjudication, appeal, or revision, while taxpayers with unappealed orders confirming demand on this issue may seek rectification under the special procedure notified under section 148 within the prescribed period. No refund is available of tax already paid or input tax credit already reversed. en-us Mon, 09 Feb 2026 00:00:00 +0530 Mon, 06 Jul 2026 18:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70403 Retrospective insertion of section 16(5) and section 16(6) of the CGST Act extends the time limit for availing input tax credit in specified cases and applies from 1 July 2017. Tax authorities must take cognizance of the amended provisions at the stages of investigation, adjudication, appeal, or revision, while taxpayers with unappealed orders confirming demand on this issue may seek rectification under the special procedure notified under section 148 within the prescribed period. No refund is available of tax already paid or input tax credit already reversed. Circulars GST - States Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70403