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Goods and Services Tax | Section 16(4) Cannot Bar Reclaim of ITC Reversed by Mistake

4 Oct 2026 · 4 Oct 2026By RAVINDRA KUMAR RASTOGISource: TaxGuru

ITC validly availed within time and later reversed by clerical mistake can be reclaimed without Section 16(4) limitation under GST. The post Section 16(4) Cannot Bar Reclaim of ITC Reversed by Mistake appeared first on TaxGuru .

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Original credit: RAVINDRA KUMAR RASTOGI. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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