Section 16(5) Overrides Section 16(4) to Grant Input Tax Credit for Returns Filed Before November 30, 2021
Section 16(5) Overrides Section 16(4) to Grant Input Tax Credit for Returns Filed Before November 30, 2021 Issue Whether the statutory time limit for claiming Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act, 2017 is overridden by the non-obstante clause of Section 16(5) for returns filed on or before November 30, 2021.… Read More »