New CGST provision on input tax credit for 2018-19 invoices submitted before Nov 2021.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note for financial year 2018-19 prior to November 30, 2021, falling under the purview of sub-section (5). High Court directed respondent authorities to consider the matter and pass appropriate order considering the provision of Sub-Section (5) of Section 16 of CGST Act, 2017, as amended by Finance Act, 2024 dated August 16, 2024. Appeal disposed of.....