{"id":70909,"date":"2025-02-08T09:12:10","date_gmt":"2025-02-08T03:42:10","guid":{"rendered":""},"modified":"2025-02-08T09:12:10","modified_gmt":"2025-02-08T03:42:10","slug":"input-tax-credit-refund-restrictions-under-notification-9-2022-cannot-apply-to-credits-accrued-before-july-2022","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70909","title":{"rendered":"Input Tax Credit Refund Restrictions Under Notification 9\/2022 Cannot Apply to Credits Accrued Before July 2022"},"content":{"rendered":"<p>Input Tax Credit Refund Restrictions Under Notification 9\/2022 Cannot Apply to Credits Accrued Before July 2022<br \/>Case-Laws<br \/>GST<br \/>HC held that refund restrictions on input tax credit introduced by Notification No. 9\/2022 (effective 18.07.2022) cannot be applied retrospectively. The Court invalidated Circular No. 181\/13\/2022-GST to the extent it made restrictions applicable to all refund applications filed after 18.07.2022, regardless of when input tax credit accrued. The Court emphasized th<\/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=85591\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Refund Restrictions Under Notification 9\/2022 Cannot Apply to Credits Accrued Before July 2022Case-LawsGSTHC held that refund restrictions on input tax credit introduced by Notification No. 9\/2022 (effective 18.07.2022) cannot be applied <\/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-70909","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70909","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=70909"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70909\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}