Input tax credit extension permitted for prior-year supplies where supplier uploaded details; rectification window also extended. The Order permits a registered person to take input tax credit after the September return deadline where supplies from financial year 2017-18 have supplier-uploaded details under section 37(1) by the due date for March 2019; and allows rectification of errors or omissions in section 37(1) details after the September return deadline up to the due date for furnishing March 2019 details or for the January-March 2019 quarter.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit extension permitted for prior-year supplies where supplier uploaded details; rectification window also extended.
The Order permits a registered person to take input tax credit after the September return deadline where supplies from financial year 2017-18 have supplier-uploaded details under section 37(1) by the due date for March 2019; and allows rectification of errors or omissions in section 37(1) details after the September return deadline up to the due date for furnishing March 2019 details or for the January-March 2019 quarter.
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