Input tax credit time limit extension allows late claims when supplier invoice details are uploaded within the extended filing window. The Order inserts provisos extending the time for claiming input tax credit for 2017-18 supplies until the March 2019 return deadline where suppliers have uploaded invoice details, and allows rectification of mismatches and omissions after the September return cut-off until the March 2019 filing deadline, including the January-March quarter, as a temporary compliance time extension tied to supplier-uploaded data and subject to tax and interest on short payments.
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Input tax credit time limit extension allows late claims when supplier invoice details are uploaded within the extended filing window.
The Order inserts provisos extending the time for claiming input tax credit for 2017-18 supplies until the March 2019 return deadline where suppliers have uploaded invoice details, and allows rectification of mismatches and omissions after the September return cut-off until the March 2019 filing deadline, including the January-March quarter, as a temporary compliance time extension tied to supplier-uploaded data and subject to tax and interest on short payments.
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