Input tax credit extension permits late claims until the March 2019 return deadline if supplier uploaded details by that deadline. The Order permits Input Tax Credit claims for supplies made in 2017 18 after the September return deadline until the March return due date where the supplier uploaded invoice details by that March deadline, and allows rectification of unmatched or erroneous details beyond the September deadline up to the March deadline (including the January-March quarter); the Order is retrospective to 31 December, 2018 and issued to remove transitional difficulties.
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 permits late claims until the March 2019 return deadline if supplier uploaded details by that deadline.
The Order permits Input Tax Credit claims for supplies made in 2017 18 after the September return deadline until the March return due date where the supplier uploaded invoice details by that March deadline, and allows rectification of unmatched or erroneous details beyond the September deadline up to the March deadline (including the January-March quarter); the Order is retrospective to 31 December, 2018 and issued to remove transitional difficulties.
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