https://www.taxtmi.com/highlights?id=101848 Section 16(5) extends the time-limit for claiming input tax credit where the relevant returns were filed before 30 November 2021. The material states that denial based solely on the earlier Section 16(4) deadline is unsustainable in such circumstances, subject to the claimant otherwise satisfying eligibility requirements. It describes partial relief setting aside denial of credit for delayed filing of specified returns and requiring reconsideration under Section 16(5). A separate denial based on absence of supporting documents remains unaffected, so documentary substantiation continues to govern admissibility of the credit. en-us Sat, 18 Jul 2026 08:27:56 +0530 Sat, 18 Jul 2026 08:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101848 Section 16(5) extends the time-limit for claiming input tax credit where the relevant returns were filed before 30 November 2021. The material states that denial based solely on the earlier Section 16(4) deadline is unsustainable in such circumstances, subject to the claimant otherwise satisfying eligibility requirements. It describes partial relief setting aside denial of credit for delayed filing of specified returns and requiring reconsideration under Section 16(5). A separate denial based on absence of supporting documents remains unaffected, so documentary substantiation continues to govern admissibility of the credit. Highlights GST Sat, 18 Jul 2026 08:27:56 +0530 https://www.taxtmi.com/highlights?id=101848