{"id":70359,"date":"2024-11-06T08:34:25","date_gmt":"2024-11-06T03:04:25","guid":{"rendered":""},"modified":"2024-11-06T08:34:25","modified_gmt":"2024-11-06T03:04:25","slug":"court-allows-input-tax-credit-claims-for-2017-2021-due-to-covid-19-force-majeure-sets-new-conditions-for-future-claims","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70359","title":{"rendered":"Court Allows Input Tax Credit Claims for 2017-2021 Due to Covid-19 Force Majeure, Sets New Conditions for Future Claims."},"content":{"rendered":"<p>Court Allows Input Tax Credit Claims for 2017-2021 Due to Covid-19 Force Majeure, Sets New Conditions for Future Claims.<br \/>Case-Laws<br \/>GST<br \/>The High Court addressed the extension of due dates u\/s 73 of the CGST\/AGST Act, 2017 due to the Covid-19 pandemic. It examined the provisions related to the time limit prescribed u\/s 73 and the invocation of Section 168A, considering the &#8220;force majeure&#8221; condition. The Court observed that, notwithstanding Section 16(4), for financial years 2017-18 to 202<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82850\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court addressed the extension of due dates u\/s 73 of the CGST\/AGST Act, 2017 due to the Covid-19 pandemic. It examined the provisions related to the time limit prescribed u\/s 73 and the invocation of Section 168A, <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70359","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70359"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70359\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}