Input claiming of cinema after reopening

Since the invoice is dated March 2020 (FY 2019-20), it falls within the period covered by the special retrospective relief provided under Section 16(5). However, because that special window expired on 30th November 2021, and the standard deadline for FY 2019-20 had already passed, you generally cannot claim this credit at this time unless you qualify for other specific exceptions (such as cases involving the revocation of cancelled registration).