Input tax credit extension allows delayed claims where supplier uploaded details before the extended filing deadline. The Order inserts provisos allowing registered persons to claim Input Tax Credit for 2017-18 invoices or debit notes after the September 2018 return due date until the return or details due for March 2019, provided the supplier uploaded the invoice details by the March 2019 cut-off; it likewise permits rectification of errors or omissions in furnished details after the September 2018 return deadline until the March 2019 details due date, including the January-March quarter.
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 allows delayed claims where supplier uploaded details before the extended filing deadline.
The Order inserts provisos allowing registered persons to claim Input Tax Credit for 2017-18 invoices or debit notes after the September 2018 return due date until the return or details due for March 2019, provided the supplier uploaded the invoice details by the March 2019 cut-off; it likewise permits rectification of errors or omissions in furnished details after the September 2018 return deadline until the March 2019 details due date, including the January-March quarter.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
