Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16...

Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note for financial year 2018-19 prior to November 30, 2021, falling under the purview of sub-section (5). High Court directed respondent authorities to consider the matter and pass appropriate order considering the provision of Sub-Section (5) of Section 16 of CGST Act, 2017, as amended by Finance Act, 2024 dated August 16, 2024. Appeal disposed of. .....

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