Input tax credit extension allows delayed claims for prior financial year until extended filing deadline for returns and rectifications. Order inserts provisos extending the period to claim input tax credit for supplies made during the initial GST year where suppliers have uploaded invoice details, and allows rectification of unmatched details by registered persons within the same extended filing window, as temporary procedural relief to address transition difficulties.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit extension allows delayed claims for prior financial year until extended filing deadline for returns and rectifications.
Order inserts provisos extending the period to claim input tax credit for supplies made during the initial GST year where suppliers have uploaded invoice details, and allows rectification of unmatched details by registered persons within the same extended filing window, as temporary procedural relief to address transition difficulties.
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