Input tax credit extension permitted for delayed supplier uploads until the extended return filing deadline. The Order temporarily extends time limits so registered persons may claim input tax credit for supplies of the 2017-18 year after the September return cutoff until the due date for furnishing upload details for March, provided suppliers have uploaded those details by that March deadline, and similarly permits rectification of return details after the September cutoff up to the March upload/quarterly deadline.
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 permitted for delayed supplier uploads until the extended return filing deadline.
The Order temporarily extends time limits so registered persons may claim input tax credit for supplies of the 2017-18 year after the September return cutoff until the due date for furnishing upload details for March, provided suppliers have uploaded those details by that March deadline, and similarly permits rectification of return details after the September cutoff up to the March upload/quarterly deadline.
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