{"id":71925,"date":"2025-07-02T08:42:28","date_gmt":"2025-07-02T03:12:28","guid":{"rendered":""},"modified":"2025-07-02T08:42:28","modified_gmt":"2025-07-02T03:12:28","slug":"refund-claim-and-input-tax-credit-allowed-after-section-16-5-retrospective-amendment-extended-filing-deadlines","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71925","title":{"rendered":"Refund claim and input tax credit allowed after Section 16(5) retrospective amendment extended filing deadlines"},"content":{"rendered":"<p>Refund claim and input tax credit allowed after Section 16(5) retrospective amendment extended filing deadlines<br \/>Case-Laws<br \/>GST<br \/>HC set aside orders of appellate authority and proper officer rejecting petitioner&#39;s partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST\/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns und<\/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=90038\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund claim and input tax credit allowed after Section 16(5) retrospective amendment extended filing deadlinesCase-LawsGSTHC set aside orders of appellate authority and proper officer rejecting petitioner&#8217;s partial refund claim and input tax credit entit<\/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-71925","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71925","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=71925"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71925\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}