The Government of Tamil Nadu on January 30, 2025, issued a circular regarding Clarification of the issues regarding the implementation of provisions of sub-section (5) and sub-section (6) in section 16 of the TNGST Act, 2017
The following has been stated: -
•The Tamil Nadu Government has issued a circular in line with the Government of India's GST circular dated October 15, 2024, extending the time limit for availing of input tax credit under certain conditions.
•The extension applies retrospectively for specified cases, including invoices and debit notes from previous financial years. Additionally, provisions for input tax credit eligibility have been clarified for cases involving the revocation of registration cancellations.
The detailed circular is given in the document below.
[Circular No. 5/2025]
