West Bengal GST Amendment Extends ITC Claim Deadline to November 30, 2021 for FY 2017-18 to 2020-21
Circulars
GST – States
The WBGST Act was amended to retrospectively extend the time limit for claiming input tax credit for financial years 2017-18 through 2020-21 until November 30, 2021, and to establish special provisions for taxpayers whose registration was cancelled and subsequently revoked. The DCT clarified implementation procedures across various scenarios: ongoing investigations,
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