CGST Section 16 Revised: Taxpayers Gain Relief with New ITC Claim Provisions for 2017-2021

Last updated: 28 September 2024


In a significant update to the Central Goods and Services Tax (CGST) Act, Section 16 has been amended with the insertion of two new sub-sections. This change aims to address input tax credit (ITC) claims for past financial years and offers relief to taxpayers whose GST registration was cancelled and

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