Input tax credit extension allows late claims until the March return deadline where suppliers uploaded the corresponding details. The Order permits registered persons to claim input tax credit after the September return cutoff until the due date for the March return for invoices/debit notes from the first GST year, provided the supplier uploaded details under section 37(1) by the March due date; it also permits rectification of errors in section 37(1) details after the September cutoff up to the March due date or for the January-March quarter, as a temporary removal of difficulties.
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 allows late claims until the March return deadline where suppliers uploaded the corresponding details.
The Order permits registered persons to claim input tax credit after the September return cutoff until the due date for the March return for invoices/debit notes from the first GST year, provided the supplier uploaded details under section 37(1) by the March due date; it also permits rectification of errors in section 37(1) details after the September cutoff up to the March due date or for the January-March quarter, as a temporary removal of difficulties.
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