Input tax credit extension allows late claims for prior-year invoices until the March return due date. The Order inserts provisos allowing registered persons to claim input tax credit for invoices or debit notes made during the 2017-18 financial year after the September return cut-off, provided the supplier uploaded the corresponding details by the supplier's March reporting due date; it also allows rectification of errors or omissions after the September cut-off until the March reporting due date or the January-March quarter reporting date.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit extension allows late claims for prior-year invoices until the March return due date.
The Order inserts provisos allowing registered persons to claim input tax credit for invoices or debit notes made during the 2017-18 financial year after the September return cut-off, provided the supplier uploaded the corresponding details by the supplier's March reporting due date; it also allows rectification of errors or omissions after the September cut-off until the March reporting due date or the January-March quarter reporting date.
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