Vide Finance Act 2022 Government has amended Sec 16(4) of CGST Act 2017 and extended due date for claiming ITC to 30th November of next year.
⦁ However it is to be noted that, yet this amendment is not made effective by government.
⦁ Therefore as of now , kindly claim pending ITC of FY 2021-22 before due date of Sep 2022 return.
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