Amendment of section 16.

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..... ion (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subse .....

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..... date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later. . **************** NOTES:- 1. Shall come into force w.e.f. 27-09-2024 vide Notification No. 17/2024 Central Tax dated 27-09-2024 - - s .....

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