Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
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Input tax credit entitlement extended beyond the usual deadline, with matching and rectification windows also extended for affected invoices. The order permits registered persons to claim input tax credit for supplies made in 2017-18 after the usual September return deadline and until the return due date for March 2019, provided the supplier uploaded the relevant details by the March 2019 details deadline; it also permits rectification of errors or omissions in furnished details after the September deadline until the March 2019 details filing deadline, including the January-March quarter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit entitlement extended beyond the usual deadline, with matching and rectification windows also extended for affected invoices.
The order permits registered persons to claim input tax credit for supplies made in 2017-18 after the usual September return deadline and until the return due date for March 2019, provided the supplier uploaded the relevant details by the March 2019 details deadline; it also permits rectification of errors or omissions in furnished details after the September deadline until the March 2019 details filing deadline, including the January-March quarter.
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