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- Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
TRT-2025-1333
Issue Favourable to Tax Payer ?:- yes
Held - Prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section .....
