https://www.taxtmi.com/highlights?id=105344 Section 16(5) of the CGST Act applies retrospectively notwithstanding Section 16(4), allowing input tax credit for specified financial years where the relevant return was filed by 30 November 2021. Claims satisfying that extended filing condition are not barred by the earlier limitation. The relief addresses denial solely on limitation; allegations involving erroneous, excess, discrepant, or fake input tax credit remain subject to action under applicable law. en-us Fri, 23 Oct 2026 12:01:42 +0530 Fri, 23 Oct 2026 12:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105344 Section 16(5) of the CGST Act applies retrospectively notwithstanding Section 16(4), allowing input tax credit for specified financial years where the relevant return was filed by 30 November 2021. Claims satisfying that extended filing condition are not barred by the earlier limitation. The relief addresses denial solely on limitation; allegations involving erroneous, excess, discrepant, or fake input tax credit remain subject to action under applicable law. Highlights GST Fri, 23 Oct 2026 12:01:42 +0530 https://www.taxtmi.com/highlights?id=105344