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of <h1>Punjab GST Order 2022 Extends Deadline for Input Tax Credit Claims and Error Rectifications to March 2019.</h1> The Punjab Goods and Services Tax (Second Removal of Difficulties) Order, 2022, addresses challenges faced by taxpayers during the initial implementation year (2017-18) of GST in India. It amends the Punjab GST Act, 2017, allowing registered persons to claim input tax credit and rectify errors or omissions beyond the original deadlines. Specifically, it extends the deadline for claiming input tax credit on invoices or debit notes from September 2018 to March 2019 and permits rectification of errors in returns filed up to March 2019. This order retroactively takes effect from December 31, 2018, to facilitate compliance and ease taxpayer difficulties.
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