Input tax credit entitlement extended until March where supplier uploads details, and rectification window likewise extended. Registered persons may claim input tax credit after the September return due date until the March return due date for supplies made in 2017-18 if the supplier uploaded details under section 37(1) by the March due date; rectification of errors in details under section 37(1) is similarly allowed after the September return cutoff until the March details due date or the January-March quarter.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit entitlement extended until March where supplier uploads details, and rectification window likewise extended.
Registered persons may claim input tax credit after the September return due date until the March return due date for supplies made in 2017-18 if the supplier uploaded details under section 37(1) by the March due date; rectification of errors in details under section 37(1) is similarly allowed after the September return cutoff until the March details due date or the January-March quarter.
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