CGST Act Update: Retroactive Input Tax Credit Deadline Extension & Special Rectification Procedure for 2017-21.
Circulars
GST
Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases pertaining to financial years 2017-18 to 2020-21. No refund of tax paid or input tax credit reversed is available where now eligible under sub-section (5) or (6). A special procedure notified allows rect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =