Input tax credit extension permits late claims for prior financial year invoices until the subsequent March return deadline. The Order extends the time for claiming input tax credit for invoices or debit notes relating to supplies made during the 2017-18 financial year where the supplier has uploaded details, permitting claims after the original September cutoff until the due date for the March return; it also allows rectification of errors or omissions in furnished details until the due date for March-period submissions, addressing transition-year implementation difficulties.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit extension permits late claims for prior financial year invoices until the subsequent March return deadline.
The Order extends the time for claiming input tax credit for invoices or debit notes relating to supplies made during the 2017-18 financial year where the supplier has uploaded details, permitting claims after the original September cutoff until the due date for the March return; it also allows rectification of errors or omissions in furnished details until the due date for March-period submissions, addressing transition-year implementation difficulties.
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