{"id":71515,"date":"2025-05-08T09:13:30","date_gmt":"2025-05-08T03:43:30","guid":{"rendered":""},"modified":"2025-05-08T09:13:30","modified_gmt":"2025-05-08T03:43:30","slug":"tax-credits-restored-section-16-amendments-allow-retrospective-claims-for-delayed-returns-filed-between-june-2018-march-2019","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71515","title":{"rendered":"Tax Credits Restored: Section 16 Amendments Allow Retrospective Claims for Delayed Returns Filed Between June 2018-March 2019"},"content":{"rendered":"<p>Tax Credits Restored: Section 16 Amendments Allow Retrospective Claims for Delayed Returns Filed Between June 2018-March 2019<br \/>Case-Laws<br \/>GST<br \/>HC ruled that pursuant to clause (5) of Section 16 inserted by Finance (No.2) Act, 2024 and the circular dated 15.10.2024, the respondents&#39; orders are set aside. The court directed respondents to permit petitioner&#39;s input tax credits for delayed returns filed during June 2018 to March 2019, effectively allowing retrospective tax credit claims despit<\/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=88170\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Credits Restored: Section 16 Amendments Allow Retrospective Claims for Delayed Returns Filed Between June 2018-March 2019Case-LawsGSTHC ruled that pursuant to clause (5) of Section 16 inserted by Finance (No.2) Act, 2024 and the circular dated 15.10.2<\/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-71515","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71515","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=71515"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71515\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}