{"id":71206,"date":"2025-03-27T08:36:11","date_gmt":"2025-03-27T03:06:11","guid":{"rendered":""},"modified":"2025-03-27T08:36:11","modified_gmt":"2025-03-27T03:06:11","slug":"input-tax-credit-cannot-be-denied-for-gstr-3b-returns-filed-late-when-section-16-5-amendment-provides-new-cut-off-date","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71206","title":{"rendered":"Input Tax Credit Cannot Be Denied for GSTR-3B Returns Filed Late When Section 16(5) Amendment Provides New Cut-off Date"},"content":{"rendered":"<p>Input Tax Credit Cannot Be Denied for GSTR-3B Returns Filed Late When Section 16(5) Amendment Provides New Cut-off Date<br \/>Case-Laws<br \/>GST<br \/>The HC quashed an order disallowing Input Tax Credit (ITC) claimed by the petitioner in GSTR-3B returns filed beyond the due date under WBSGST\/CGST Act, 2017. The Court held that the subsequent amendment to Section 16(5) had regularized the petitioner&#39;s returns for tax period April 2018 to March 2019 by providing a new cut-off date, and therefore the peti<\/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=86884\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Cannot Be Denied for GSTR-3B Returns Filed Late When Section 16(5) Amendment Provides New Cut-off DateCase-LawsGSTThe HC quashed an order disallowing Input Tax Credit (ITC) claimed by the petitioner in GSTR-3B returns filed beyond the due<\/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-71206","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71206","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=71206"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71206\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}