Input tax credit entitlement extended temporarily to allow claims for prior-year invoices subject to supplier upload compliance. The Order inserts provisos into section 16(4) and section 37(3) to allow a temporary window after the original September cut-off enabling registered persons to claim input tax credit for 2017-18 supplies if suppliers uploaded details under section 37(1) by the March due date, and to permit rectification of errors in furnished details during that same extended period.