{"id":74828,"date":"2026-01-20T06:32:13","date_gmt":"2026-01-20T01:02:13","guid":{"rendered":""},"modified":"2026-01-20T06:32:13","modified_gmt":"2026-01-20T01:02:13","slug":"belated-input-tax-credit-claims-under-retrospective-sections-16-5-16-6-and-gstr-2a-gstr-3b-mismatch-orders-quashed-reassessed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74828","title":{"rendered":"Belated input tax credit claims under retrospective Sections 16(5)-16(6) and GSTR-2A\/GSTR-3B mismatch; orders quashed, reassessed"},"content":{"rendered":"<p>Belated input tax credit claims under retrospective Sections 16(5)-16(6) and GSTR-2A\/GSTR-3B mismatch; orders quashed, reassessed<br \/>Case-Laws<br \/>GST<br \/>Belated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retrospective to 01.07.2017) governs late ITC claims, requiring re-adjudication in favour of the assessee on that legal point &#8211; outcome: reassessment on merits. Mismatch between GSTR-2A and GSTR-3B: factual discrepancy must be re-examined <\/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=96193\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belated input tax credit claims under retrospective Sections 16(5)-16(6) and GSTR-2A\/GSTR-3B mismatch; orders quashed, reassessedCase-LawsGSTBelated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retros<\/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-74828","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74828","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=74828"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74828\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}