https://www.taxtmi.com/circulars?id=70797 Retrospective extension of the input tax credit availment period permits credit for specified earlier financial years in returns filed up to 30 November 2021 and provides a later claim mechanism after revocation of cancelled registration. Pending investigation, adjudication, appeal and revision proceedings must apply the revised entitlement. Unappealed demand-confirming orders may be rectified through the special procedure where credit was denied for breach of the earlier time limit but is now eligible. No refund is available for tax paid or credit reversed under the earlier restriction, except appeal pre-deposits where the appeal succeeds. en-us Mon, 18 Nov 2024 00:00:00 +0530 Fri, 14 Aug 2026 16:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70797 Retrospective extension of the input tax credit availment period permits credit for specified earlier financial years in returns filed up to 30 November 2021 and provides a later claim mechanism after revocation of cancelled registration. Pending investigation, adjudication, appeal and revision proceedings must apply the revised entitlement. Unappealed demand-confirming orders may be rectified through the special procedure where credit was denied for breach of the earlier time limit but is now eligible. No refund is available for tax paid or credit reversed under the earlier restriction, except appeal pre-deposits where the appeal succeeds. Circulars GST - States Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70797