https://www.taxtmi.com/caselaws?id=802348 Section 16(4) of the Central Goods and Services Tax Act, 2017 sets a limitation period for claiming input tax credit. Retrospectively applicable Section 16(5) extends the period for credit relating to financial years 2017-18 to 2020-21 where returns were filed by 30 November 2021. Claims falling within the extended period are governed by that period notwithstanding the earlier time limit under Section 16(4). en-us Tue, 06 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802348 Section 16(4) of the Central Goods and Services Tax Act, 2017 sets a limitation period for claiming input tax credit. Retrospectively applicable Section 16(5) extends the period for credit relating to financial years 2017-18 to 2020-21 where returns were filed by 30 November 2021. Claims falling within the extended period are governed by that period notwithstanding the earlier time limit under Section 16(4). Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802348