Clarity regarding Sec 16(4)

Section 16(4) of the CGST act 2017 is conditions to take input  tax credit , and section 17(5) is for  ineligible  ITC  , so please clerify is the ITC as per section 17(5)  the CGST act ?. 

Ok , So as per the section 16(4) of the CGST Act 2017 , there is  time limit to take ITC , and you must  have taken that  ITC after that time limit (  for exemple time limit to take ITC for F.Y 23-24 is 30/11/2024 )  therefore same may be Ineligibale , so check the books of  accounts ( Invoice wise details ) , why it is  Ineligiable ?, and revart back .