https://www.taxtmi.com/caselaws?id=795772 Input tax credit for March 2020 remains available under Section 16(5) where the relevant return was furnished by 30 November 2021. A return filed on 4 January 2021 falls within that prescribed period, so denying credit by applying an earlier cut-off date is inconsistent with the statutory benefit. Entitlement to the credit remains subject to fulfilment of other applicable requirements. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795772 Input tax credit for March 2020 remains available under Section 16(5) where the relevant return was furnished by 30 November 2021. A return filed on 4 January 2021 falls within that prescribed period, so denying credit by applying an earlier cut-off date is inconsistent with the statutory benefit. Entitlement to the credit remains subject to fulfilment of other applicable requirements. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795772