Circular No. 237/31/2024-GST dated October 15, 2024

CBIC clarifying very important issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017
Reference is invited to sub-section (5) and sub-section (6) of section 16 of the CGST Act inserted in section 16 of the CGST Act, with effect from the 1st day of July, 2017, vide section 118 of the Finance (No. 2) Act, 2024, whereby the time limit to avail input tax credit under provisions of sub-section (4) of section 16 of CGST Act has been retrospectively extended in certain specified cases.

Source : https://taxinformation.cbic.gov.in/view-pdf/1003242/ENG/Circulars