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Sections 16(4)

CGST IIC Range (3 Points)

26 September 2021  
Is there any chance of waiver of section 16 (4)? Is there any Rit petition filed in SC against 16(4)?

 1 Replies

CA Altamush Zafar (GST Consultant) (10933 Points)
Replied 26 September 2021

If the person did not claim ITC till September of next financial year then the ITC lapses. No relief will be available anywhere.

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