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  • Adv Govind Bali
  • GST
  • August 21, 2026

GST ITC Time Limit Under Section 16(4), 16(5) & 16(6): Retrospective Relief, Cancelled Registration & Old Demands

Section 16(4) of the CGST Act restricts late ITC, but Sections 16(5) and 16(6) now provide retrospective relief for specified old years and revoked registrations. This guide explains the 30 November rule, FY 2017-18 to 2020-21 relief, cancellation/revocation cases, pending notices and appeals, rectification, no-refund restriction and defence strategy.

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