Input tax credit extension allows claiming credit after original deadline where supplier uploaded invoice details by March return due date. The Order extends the time to claim input tax credit for supplies made in financial year 2017 18 beyond the September return deadline until the due date for the March return, provided the supplier uploaded the invoice details under section 37(1) by that March due date, and permits rectification of errors or omissions in details furnished under section 37(1) after the September deadline up to the March due date, including 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 extension allows claiming credit after original deadline where supplier uploaded invoice details by March return due date.
The Order extends the time to claim input tax credit for supplies made in financial year 2017 18 beyond the September return deadline until the due date for the March return, provided the supplier uploaded the invoice details under section 37(1) by that March due date, and permits rectification of errors or omissions in details furnished under section 37(1) after the September deadline up to the March due date, including the January-March quarter.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
