https://www.taxtmi.com/caselaws?id=800839 Retrospective Section 16(5), effective from 1 July 2017, permits a registered person to claim input tax credit for financial years 2017-18 to 2020-21 where the relevant return was filed by 30 November 2021. Delayed GST returns for 2017-18 filed before that cut-off fall within the provision's stated eligibility. The amendment applies retrospectively despite not being part of the statute when the adjudication order was made, preserving input tax credit entitlement for returns meeting the prescribed filing deadline. en-us Wed, 30 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800839 Retrospective Section 16(5), effective from 1 July 2017, permits a registered person to claim input tax credit for financial years 2017-18 to 2020-21 where the relevant return was filed by 30 November 2021. Delayed GST returns for 2017-18 filed before that cut-off fall within the provision's stated eligibility. The amendment applies retrospectively despite not being part of the statute when the adjudication order was made, preserving input tax credit entitlement for returns meeting the prescribed filing deadline. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800839