2025 (1) TMI 1516

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..... y insertion of sub-section (5) in Section 16 - HELD THAT:- Admittedly, the petitioner submitted its invoice/debit note pertaining to the financial year 2018-2019 and, that too, prior to 30.11.2021 and, therefore, the case of the petitioner very well comes under the provisions of sub-section (5) of Section 16. The respondent authorities are directed to consider the matter and pass an appropriate o .....

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..... tion (5) has been inserted in Section 16 of the CGST Act, 2017, which reads as under: "Notwithstanding anything contained in sub-section (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 .....

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