https://www.taxtmi.com/circulars?id=71177 Retrospective input tax credit time-limit relief requires pending investigations, adjudication, appeals and revision proceedings to consider credit now made eligible. Orders confirming demand for delayed credit may be rectified through a special electronic procedure where no further appeal has been filed, supported by prescribed demand details. The issuing officer decides the request, considers other denial grounds, follows natural justice where rectification is adverse, and uploads the rectified order electronically. The special route is limited to retrospectively eligible delayed credit; unrelated matters require general rectification. Tax paid or credit reversed is not refundable, except eligible appellate pre-deposits. en-us Thu, 30 Jan 2025 00:00:00 +0530 Wed, 09 Sep 2026 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71177 Retrospective input tax credit time-limit relief requires pending investigations, adjudication, appeals and revision proceedings to consider credit now made eligible. Orders confirming demand for delayed credit may be rectified through a special electronic procedure where no further appeal has been filed, supported by prescribed demand details. The issuing officer decides the request, considers other denial grounds, follows natural justice where rectification is adverse, and uploads the rectified order electronically. The special route is limited to retrospectively eligible delayed credit; unrelated matters require general rectification. Tax paid or credit reversed is not refundable, except eligible appellate pre-deposits. Circulars GST - States Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71177