Input tax credit extension allowed beyond original deadline, permitting claims and rectifications until the March filing period. The order adds provisos permitting registered persons to claim input tax credit for supplies made in the 2017-18 year after the September return deadline until the due date for the March return, provided the supplier uploaded the details by that March due date, and likewise allows rectification of return details after the September deadline until the March filing 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 allowed beyond original deadline, permitting claims and rectifications until the March filing period.
The order adds provisos permitting registered persons to claim input tax credit for supplies made in the 2017-18 year after the September return deadline until the due date for the March return, provided the supplier uploaded the details by that March due date, and likewise allows rectification of return details after the September deadline until the March filing due date including the January-March quarter.
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