{"id":76373,"date":"2026-08-13T11:12:29","date_gmt":"2026-08-13T11:12:29","guid":{"rendered":""},"modified":"2026-08-13T11:12:29","modified_gmt":"2026-08-13T11:12:29","slug":"input-tax-credit-entitlement-survives-delayed-rectification-where-returns-meet-the-retrospective-statutory-filing-cut-off-for-credit-eligibility","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76373","title":{"rendered":"Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility."},"content":{"rendered":"<p>Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.<br \/>Case-Laws<br \/>GST<br \/>Input tax credit under section 16(5) of the CGST Act is a retrospective statutory entitlement where relevant returns were filed within the prescribed cut-off. Failure to submit a rectification application within the period set by a departmental circular does not by itself defeat that entitlement. The denial of credit was quashed because the show-cause notice acknowledged timely filing under section 16(5), and the claim was remitted for reconsideration, subject to satisfaction of other eligibility conditions.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102678\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.Case-LawsGSTInput tax credit under section 16(5) of the CGST Act is a retrospective statutory entitlement w&#8230;<\/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-76373","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76373","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=76373"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76373\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}