Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date
Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date Issue Whether a taxpayer whose GST registration was cancelled can claim Input Tax Credit (ITC) under Section 16(6) upon revocation of cancellation by filing pending returns within 30 days, when the underlying ITC was already time-barred under Section… Read More »