GST Section 16(5) Overrides Section 16(4) as Returns Were Filed Before Cut-Off Date: Kerala HC

We Match Vs State Tax Officer TPS (Kerala High Court) The petitioner, a registered taxpayer under the CGST/KSGST Act, challenged an order passed under Section 73(9) of the CGST Act whereby Input Tax Credit (ITC) relating to the assessment year 2018-19 was denied. The denial was based on the finding that the petitioner had not filed monthly returns for the period April 2018 to March 2019 within the time limit prescribed under Section 16(4) of the Act. The petitioner relied on Section 16(5) of the Act, which was introduced subsequently and provides that taxpayers who furnished returns on or befo...