Amendment status not verified — confirm the current text below against the official source.
ln the Principal Act, in Section '16, with effect from the 1st day of Amendment of July, 2017, after sub-section (4), lhe following sub-sections shall be Section 16. inserted, namely:- "(5) Notwithstanding anything contained in suFsection (4), in respect of an invoice ordebit note forsupply of goods or servies or both pertaining to the Financial Years 2017-18, 2018-19,2019-20 and 2O2O-21,lhe registered person shall be entitled to take input tax credit in any return under Section 39 which is filed up to the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under Section 29 and subsequently the cancellation of registration is revoked by any order, either under Section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availmentof input tax credit in respect ofan invoice or debit note was not restricted under suFsection (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect ofsuch invoice or debit note for supply of goods or services or both, in a return under Section 39,- (i) filec up to thirtieth day of November follorving the financial year to which such invoice ordebit note pertjains orfurnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation ofcancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later".