Whether the ITC denied can be restored?

Whether the ITC denied can be restored?
Question 13
Bill
Returns Process and matching of Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. Whether the ITC denied can be restored?
Ans. If the supplier uploads the invoice at any time after the reversal but by September of the next financial year, the credit reversed earlier gets restored along with refund of the interest paid during reversal.
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Statute, statutory provisions legislation, law, enactme

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