Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

CA Varun Guptapro badge , Last updated: 27 December 2025  
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Special Procedure to Rectify ITC Demands Raised Solely on Section 16(4) Time-limit, Now Made Eligible Under Section 16(5)/(6) 1. Background and legislative trigger (why this special procedure was needed) Section 16(4) of the GST law prescribes the statutory time limit for availing Input Tax Credit

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CA Varun Gupta
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Category GST   Report

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