Scope of input tax credit expanded to include preceding financial years and exports eligibility under GST law. The amendment replaces 'a financial year' with any preceding financial year from 2017-18 onwards, and inserts or for exports after the reference to supplies to a registered person, thereby extending eligibility to claim input tax credits to specified prior financial years and explicitly including export transactions within the notification's coverage.
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.
Scope of input tax credit expanded to include preceding financial years and exports eligibility under GST law.
The amendment replaces "a financial year" with any preceding financial year from 2017-18 onwards, and inserts or for exports after the reference to supplies to a registered person, thereby extending eligibility to claim input tax credits to specified prior financial years and explicitly including export transactions within the notification's coverage.
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