Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside. https://www.taxtmi.com/highlights?id=102557 Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded. en-us Mon, 10 Aug 2026 12:15:44 +0530 Mon, 10 Aug 2026 12:15:44 +0530 TaxTMI RSS Generator Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside. https://www.taxtmi.com/highlights?id=102557 Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded. Highlights GST Mon, 10 Aug 2026 12:15:44 +0530 https://www.taxtmi.com/highlights?id=102557