Input tax credit extension allows claims after the September return until the March return where supplier details were uploaded. The Order inserts provisos allowing registered persons to take input tax credit for invoices or debit notes of the first GST year where supplier-uploaded details are available, by extending the claim period from after the September return up to the due date for the March return; it also permits rectification of furnished details in the same extended window, including for the January-March quarter.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit extension allows claims after the September return until the March return where supplier details were uploaded.
The Order inserts provisos allowing registered persons to take input tax credit for invoices or debit notes of the first GST year where supplier-uploaded details are available, by extending the claim period from after the September return up to the due date for the March return; it also permits rectification of furnished details in the same extended window, including for the January-March quarter.
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