https://www.taxtmi.com/caselaws?id=795627 Input tax credit for March 2020 cannot be denied solely for breaching the earlier time limit under Section 16(4) where the return was filed before the extended cut-off under Section 16(5). As the return was filed on 17 November 2020, before 30 November 2021, Section 16(5) governs eligibility despite the restriction previously applied under Section 16(4). The claim requires reconsideration under Section 16(5), subject to fulfilment of other input tax credit eligibility requirements. en-us Tue, 14 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795627 Input tax credit for March 2020 cannot be denied solely for breaching the earlier time limit under Section 16(4) where the return was filed before the extended cut-off under Section 16(5). As the return was filed on 17 November 2020, before 30 November 2021, Section 16(5) governs eligibility despite the restriction previously applied under Section 16(4). The claim requires reconsideration under Section 16(5), subject to fulfilment of other input tax credit eligibility requirements. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795627