https://www.taxtmi.com/circulars?id=59321 The Order inserts provisos to section 16(4) and section 37(3) to permit claiming input tax credit after the original return-filing cut-off where the supplier has uploaded the relevant details under section 37(1) within the extended period, and to allow rectification of errors or omissions in details furnished under section 37(1) during the same transitional extension, subject to payment of any tax and interest. en-us Mon, 31 Dec 2018 00:00:00 +0530 Fri, 25 Jan 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59321 The Order inserts provisos to section 16(4) and section 37(3) to permit claiming input tax credit after the original return-filing cut-off where the supplier has uploaded the relevant details under section 37(1) within the extended period, and to allow rectification of errors or omissions in details furnished under section 37(1) during the same transitional extension, subject to payment of any tax and interest. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59321