{"id":77082,"date":"2026-10-23T12:01:42","date_gmt":"2026-10-23T12:01:42","guid":{"rendered":""},"modified":"2026-10-23T12:01:42","modified_gmt":"2026-10-23T12:01:42","slug":"extended-input-tax-credit-limitation-permits-qualifying-delayed-claims-when-returns-were-filed-within-the-statutory-extended-period","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77082","title":{"rendered":"Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period."},"content":{"rendered":"<p>Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.<br \/>Case-Laws<br \/>GST<br \/>Section 16(5) of the CGST Act applies retrospectively notwithstanding Section 16(4), allowing input tax credit for specified financial years where the relevant return was filed by 30 November 2021. Claims satisfying that extended filing condition are not barred by the earlier limitation. The relief addresses denial solely on limitation; allegations involving erroneous, excess, discrepant, or fake input tax credit remain subject to action under applicable law.<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=105344\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.Case-LawsGSTSection 16(5) of the CGST Act applies retrospectively notwithstanding Section 16(4), allowing input tax cred&#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-77082","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77082","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=77082"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77082\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}