https://www.taxtmi.com/caselaws?id=801216 Section 16(5), retrospectively effective from 1 July 2017, overrides the time restriction in section 16(4) for input tax credit on invoices or debit notes relating to financial years 2017-18 to 2020-21. It applies where the relevant return under section 39 was filed by 30 November 2021. The curative amendment regularises credit for returns filed within that extended cut-off, including returns for July 2018 to March 2020, and prevents denial solely because filing occurred after the original due date. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801216 Section 16(5), retrospectively effective from 1 July 2017, overrides the time restriction in section 16(4) for input tax credit on invoices or debit notes relating to financial years 2017-18 to 2020-21. It applies where the relevant return under section 39 was filed by 30 November 2021. The curative amendment regularises credit for returns filed within that extended cut-off, including returns for July 2018 to March 2020, and prevents denial solely because filing occurred after the original due date. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801216