Input tax credit extension permits late ITC claims where supplier uploaded details by the extended filing deadline. The Order permits a registered person to take input tax credit after the usual post year return deadline for the first GST year where the supplier has uploaded the invoice details under section 37(1) by the due date for furnishing details for March 2019; it also allows rectification of errors or omissions in section 37(1) details after the September post year return deadline up to the due date for March 2019 (or the quarter January-March 2019).
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 permits late ITC claims where supplier uploaded details by the extended filing deadline.
The Order permits a registered person to take input tax credit after the usual post year return deadline for the first GST year where the supplier has uploaded the invoice details under section 37(1) by the due date for furnishing details for March 2019; it also allows rectification of errors or omissions in section 37(1) details after the September post year return deadline up to the due date for March 2019 (or the quarter January-March 2019).
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