https://www.taxtmi.com/highlights?id=104861 Retrospective operation of section 16(5) permits input tax credit for specified years where the registered person filed the relevant returns on or before 30 November 2021. The provision applies even if it was not in force when the original adjudication occurred, provided the delayed returns satisfy the statutory cut-off. Eligibility within that period requires the tax position to be reconsidered and formal effect given to the available input tax credit entitlement. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104861 Retrospective operation of section 16(5) permits input tax credit for specified years where the registered person filed the relevant returns on or before 30 November 2021. The provision applies even if it was not in force when the original adjudication occurred, provided the delayed returns satisfy the statutory cut-off. Eligibility within that period requires the tax position to be reconsidered and formal effect given to the available input tax credit entitlement. Highlights GST Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104861