https://www.taxtmi.com/caselaws?id=795222 Input tax credit for December 2018 to March 2019 cannot be denied solely because the returns were filed beyond the original time limit under Section 16(4), where they were furnished in October and November 2019 before the 30 November 2021 cut-off under Section 16(5). The extended entitlement under Section 16(5) applies to the credit for those tax periods. Credit remains subject to fulfilment of other applicable requirements. en-us Mon, 08 Jun 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795222 Input tax credit for December 2018 to March 2019 cannot be denied solely because the returns were filed beyond the original time limit under Section 16(4), where they were furnished in October and November 2019 before the 30 November 2021 cut-off under Section 16(5). The extended entitlement under Section 16(5) applies to the credit for those tax periods. Credit remains subject to fulfilment of other applicable requirements. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795222