Extended retrospective claim period for tax credits now includes claims related to supplies to registered persons and exports. The notification amendments substitute the phrase limiting claims to a single financial year with allowance for claims in respect of any preceding financial year from 2017-18 onwards, and insert the words or for exports after references to supplies to a registered person, thereby extending the temporal scope and expressly including export-related supplies within the notification's operative ambit.
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Provisions expressly mentioned in the judgment/order text.
Extended retrospective claim period for tax credits now includes claims related to supplies to registered persons and exports.
The notification amendments substitute the phrase limiting claims to a single financial year with allowance for claims in respect of any preceding financial year from 2017-18 onwards, and insert the words or for exports after references to supplies to a registered person, thereby extending the temporal scope and expressly including export-related supplies within the notification's operative ambit.
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