Input tax credit extension allows late ITC claims for first-year GST invoices until an extended filing deadline. The Order temporarily amends section 16(4) to permit registered persons to claim input tax credit after the September return deadline where the credit pertains to supplies made in the 2017-18 financial year, provided the supplier uploaded the details under section 37(1) by the due date for the March return. It also amends section 37(3) to allow rectification of errors in the details furnished under section 37(1) after the September return deadline up to the due date for furnishing March return details or for the January-March quarter.