https://www.taxtmi.com/circulars?id=71177 Retrospective input tax credit eligibility allows credit for specified earlier financial years through returns filed up to the prescribed extended date and provides separate relief where cancelled registration is later revoked. Pending investigations, adjudication, appeals and revision proceedings must consider the revised eligibility. A special electronic rectification procedure applies to unappealed demand orders denying credit solely for breach of the general limitation period, subject to prescribed particulars and consideration of other denial grounds. No refund is available for tax paid or credit reversed solely due to retrospective eligibility, except refundable appeal pre-deposits where appeals succeed. en-us Thu, 30 Jan 2025 00:00:00 +0530 Mon, 07 Sep 2026 17:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71177 Retrospective input tax credit eligibility allows credit for specified earlier financial years through returns filed up to the prescribed extended date and provides separate relief where cancelled registration is later revoked. Pending investigations, adjudication, appeals and revision proceedings must consider the revised eligibility. A special electronic rectification procedure applies to unappealed demand orders denying credit solely for breach of the general limitation period, subject to prescribed particulars and consideration of other denial grounds. No refund is available for tax paid or credit reversed solely due to retrospective eligibility, except refundable appeal pre-deposits where appeals succeed. Circulars GST - States Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71177