Input tax credit entitlement extended for supplies from the first GST year until the subsequent return filing deadline. The Order inserts provisos allowing registered persons to claim input tax credit after the September return deadline for the 2017-18 GST year until the return due date for March, where the supplier has uploaded corresponding details, and permits rectification of errors or omissions in furnished details after the September deadline until the due date for furnishing March period details or the January-March quarter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit entitlement extended for supplies from the first GST year until the subsequent return filing deadline.
The Order inserts provisos allowing registered persons to claim input tax credit after the September return deadline for the 2017-18 GST year until the return due date for March, where the supplier has uploaded corresponding details, and permits rectification of errors or omissions in furnished details after the September deadline until the due date for furnishing March period details or the January-March quarter.
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