Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 - Order No. 02/2018 - Central GST (CGST)

Input tax credit deadline extended: entitlement and rectification allowed until the March return cut off for initial GST year.

A time limited extension allows registered persons to claim input tax credit for supplies made during the initial GST year after the September return deadline and until the due date for the March return, provided suppliers have uploaded invoice details by that March cut off. A corresponding extension permits rectification of errors or omissions in furnished details until the March deadline (including the January-March quarter).