https://www.taxtmi.com/caselaws?id=798983 Section 16(5), retrospectively effective from 1 July 2017, overrides the Section 16(4) time limit for input tax credit on invoices or debit notes relating to financial years 2017-18 to 2020-21 where the Section 39 return was filed by 30 November 2021. Input tax credit claimed through a 2018-19 return filed on 30 October 2019 therefore falls within the extended period and cannot be denied solely as time-barred under Section 16(4). Credit eligibility remains conditional on compliance with all other statutory input tax credit requirements. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798983 Section 16(5), retrospectively effective from 1 July 2017, overrides the Section 16(4) time limit for input tax credit on invoices or debit notes relating to financial years 2017-18 to 2020-21 where the Section 39 return was filed by 30 November 2021. Input tax credit claimed through a 2018-19 return filed on 30 October 2019 therefore falls within the extended period and cannot be denied solely as time-barred under Section 16(4). Credit eligibility remains conditional on compliance with all other statutory input tax credit requirements. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798983