Input tax credit extension permits late claims until a subsequent return deadline for supplies made in the first GST year. The Order permits delayed claiming of input tax credit for supplies made in 2017-18 where supplier-uploaded details exist, extending the claim period from the September return deadline until the due date for the March 2019 return, and allows rectification of return details after the September deadline until the due date for furnishing March 2019 details (including the January-March quarter). It is a transitional measure effective from 31 December 2018 to address initial GST implementation 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 permits late claims until a subsequent return deadline for supplies made in the first GST year.
The Order permits delayed claiming of input tax credit for supplies made in 2017-18 where supplier-uploaded details exist, extending the claim period from the September return deadline until the due date for the March 2019 return, and allows rectification of return details after the September deadline until the due date for furnishing March 2019 details (including the January-March quarter). It is a transitional measure effective from 31 December 2018 to address initial GST implementation difficulties.
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