https://www.taxtmi.com/caselaws?id=799005 Retrospective regularisation of input tax credit applies to financial years 2017-18 through 2020-21 where the return under the CGST framework was filed by 30 November 2021. Section 16(5) operates as a curative amendment from 1 July 2017, bringing returns for April 2018 to March 2019 filed within the extended cut-off within the permitted credit regime. Input tax credit cannot be denied solely because the relevant returns were filed after the original time limit but by the prescribed extended date. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799005 Retrospective regularisation of input tax credit applies to financial years 2017-18 through 2020-21 where the return under the CGST framework was filed by 30 November 2021. Section 16(5) operates as a curative amendment from 1 July 2017, bringing returns for April 2018 to March 2019 filed within the extended cut-off within the permitted credit regime. Input tax credit cannot be denied solely because the relevant returns were filed after the original time limit but by the prescribed extended date. Case-Laws GST Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799005