Introduction

This judgment of the Kerala High Court is another important decision interpreting the retrospective relief granted under Section 16(5) of the CGST Act, introduced by the Finance Act, 2023. The Court reaffirmed that where a registered person has furnished the relevant GST returns on or before the statutory cut-off date prescribed under Section 16(5), the restriction contained in Section 16(4) cannot be invoked to deny Input Tax Credit (ITC).