[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]

The amendment is only procedural to ease the difficulties initially faced by the dealers/ taxpayers, the Kerala High Court noted
GST - ITC - Input Tax Credit - Kerala High Court - Inception of GST - Section 16(4) of the Goods and Services Tax Act - GST ITC - GST updates - taxscan

In a regime-shaking decision, the Kerala High Court has held that the time limit to avail Input Tax Credit (ITC) under Section 16(4) of the Goods and Services Tax Act, 2017 is till 30th November in each financial year, with effect from 01.07.2017, the inception of GST, for the petitioners of the case. The petitioners…

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