Notifications: Notification No 17/2024 – CT dated 27.09.2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024. WEF 27.09.2024. S. 118 of Finance Act - Insertion of S. 16(5) & S. 16(6) in the GST Act. S. 16(5) is related to allowance of ITC of FY 2017-18, 2018-19 & 2-19-20 in returns filed till 30.11.2021. S. 16(6) is related to – Entitlement of ITC when the registration is cancelled and then revoked. If the registration is revoked within the time limit of 30th November as per S. 16(4), then the said ITC can be availed till 30th November OR within 30 days of the date of revocation provided all returns needs to be filed till date, Whichever is later. S. 142 of Finance Act – Amendment in S 109 of GST Act which is for Appellate Tribunal & Benches for inclusion of Anti profiteering cases. .......