https://www.taxtmi.com/caselaws?id=801352 Section 16(5) retrospectively permits input tax credit for FY 2017-18 through FY 2020-21 in returns filed up to 30 November 2021, overriding the earlier time limit in Section 16(4). Credit supported by returns, accounts, tax invoices and payment evidence remains available even if claimed in a later return. A GSTR-2A and GSTR-3B mismatch is only a reconciliation discrepancy and cannot alone justify reversal when the underlying supply and tax payment are verifiable. Banking services used in furtherance of business do not fall within the blocked-credit categories under Section 17(5); related credit is therefore admissible. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801352 Section 16(5) retrospectively permits input tax credit for FY 2017-18 through FY 2020-21 in returns filed up to 30 November 2021, overriding the earlier time limit in Section 16(4). Credit supported by returns, accounts, tax invoices and payment evidence remains available even if claimed in a later return. A GSTR-2A and GSTR-3B mismatch is only a reconciliation discrepancy and cannot alone justify reversal when the underlying supply and tax payment are verifiable. Banking services used in furtherance of business do not fall within the blocked-credit categories under Section 17(5); related credit is therefore admissible. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801352