https://www.taxtmi.com/article/detailed?id=16993 Section 16(6) protects input tax credit that remained available under Section 16(4) when GST registration was cancelled but could not be claimed because returns could not be filed. It does not revive credit already time-barred on the cancellation date. Eligibility is determined invoice-wise, with reference to the applicable deadline, cancellation date, revocation date and return filing date. The post-revocation filing window is conditional, not a general amnesty. Retrospective relief does not automatically entitle taxpayers to refunds or remove other substantive ITC conditions. en-us Tue, 21 Jul 2026 08:32:45 +0530 Tue, 21 Jul 2026 09:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16993 Section 16(6) protects input tax credit that remained available under Section 16(4) when GST registration was cancelled but could not be claimed because returns could not be filed. It does not revive credit already time-barred on the cancellation date. Eligibility is determined invoice-wise, with reference to the applicable deadline, cancellation date, revocation date and return filing date. The post-revocation filing window is conditional, not a general amnesty. Retrospective relief does not automatically entitle taxpayers to refunds or remove other substantive ITC conditions. Articles Goods and Services Tax - GST Tue, 21 Jul 2026 08:32:45 +0530 https://www.taxtmi.com/article/detailed?id=16993