Input tax credit deadline extension permits delayed ITC claims where supplier details are uploaded within the extended filing period. The Order extends the period to claim Input Tax Credit for invoices and debit notes relating to the 2017-18 financial year, permitting claims after the September return deadline until the March return due date where suppliers have uploaded the requisite details. It also allows rectification of errors or omissions in details furnished to be made after the September return deadline until the due date for furnishing details for March or the quarter ending March, as transitional relief for the first GST year.
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 deadline extension permits delayed ITC claims where supplier details are uploaded within the extended filing period.
The Order extends the period to claim Input Tax Credit for invoices and debit notes relating to the 2017-18 financial year, permitting claims after the September return deadline until the March return due date where suppliers have uploaded the requisite details. It also allows rectification of errors or omissions in details furnished to be made after the September return deadline until the due date for furnishing details for March or the quarter ending March, as transitional relief for the first GST year.
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