Input tax credit extension allowed until the March filing window to enable claims where supplier uploads occur. The Order allows an extended window for claiming input tax credit and for rectifying return details arising in the first GST year by permitting claims and rectifications after the September return deadline up to the due date for the March filing, provided suppliers have uploaded the relevant invoice details by that March filing deadline.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit extension allowed until the March filing window to enable claims where supplier uploads occur.
The Order allows an extended window for claiming input tax credit and for rectifying return details arising in the first GST year by permitting claims and rectifications after the September return deadline up to the due date for the March filing, provided suppliers have uploaded the relevant invoice details by that March filing deadline.
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