The court referred to Clause (5) of Section 16 , inserted by the Finance (No. 2) Act, 2024, which allows ITC claims for late-filed GST returns effective from July 1, 2017. ITC allowed on Late GSTR-3B Filing: In a pivotal … Continue reading Jharkhand HC Allows GST ITC on Late GSTR-3B Filing, Orders Refund of Penalty and Interest