https://www.taxtmi.com/circulars?id=70597 Retrospective section 16(5) and section 16(6) relief permits eligible input tax credit previously denied under section 16(4) to be considered in pending proceedings and specified rectification cases. Orders confirming such denial may be rectified through the special procedure where no appeal has been filed, subject to electronic application, prescribed supporting details, and consideration of other denial grounds. The procedure is limited to credit now available under the retrospective provisions. Tax already paid or credit already reversed is not refundable solely due to the retrospective amendments, except for eligible appeal pre-deposits. en-us Fri, 27 Dec 2024 00:00:00 +0530 Fri, 31 Jul 2026 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70597 Retrospective section 16(5) and section 16(6) relief permits eligible input tax credit previously denied under section 16(4) to be considered in pending proceedings and specified rectification cases. Orders confirming such denial may be rectified through the special procedure where no appeal has been filed, subject to electronic application, prescribed supporting details, and consideration of other denial grounds. The procedure is limited to credit now available under the retrospective provisions. Tax already paid or credit already reversed is not refundable solely due to the retrospective amendments, except for eligible appeal pre-deposits. Circulars GST - States Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70597