Input tax credit extension permits late claims for prior year invoices and allows rectification until the subsequent return filing deadline. The order permits registered persons to claim input tax credit for prior year invoices and debit notes after the normal September return cutoff up to the due date for the March return, provided suppliers have uploaded the corresponding details by the March filing deadline. It also allows rectification of errors or omissions in furnished transaction details after the September cutoff until the March filing deadline, including the January-March quarter, as a limited transitional measure to address implementation difficulties in the initial GST year.
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 for prior year invoices and allows rectification until the subsequent return filing deadline.
The order permits registered persons to claim input tax credit for prior year invoices and debit notes after the normal September return cutoff up to the due date for the March return, provided suppliers have uploaded the corresponding details by the March filing deadline. It also allows rectification of errors or omissions in furnished transaction details after the September cutoff until the March filing deadline, including the January-March quarter, as a limited transitional measure to address implementation difficulties in the initial GST year.
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