https://www.taxtmi.com/caselaws?id=801907 Section 16(5), retrospectively effective from 1 July 2017, allows registered persons to claim input tax credit for financial years 2017-18 through 2020-21 in returns filed up to 30 November 2021, despite the limitation in Section 16(4). Input tax credit falling within that extended statutory period cannot be reversed solely on limitation grounds. Recovery measures based on such reversals must be released, with amounts already recovered adjusted or refunded as applicable. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801907 Section 16(5), retrospectively effective from 1 July 2017, allows registered persons to claim input tax credit for financial years 2017-18 through 2020-21 in returns filed up to 30 November 2021, despite the limitation in Section 16(4). Input tax credit falling within that extended statutory period cannot be reversed solely on limitation grounds. Recovery measures based on such reversals must be released, with amounts already recovered adjusted or refunded as applicable. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801907