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    <title>Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18</title>
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    <description>Order under Section 172 extends the cutoff for claiming input tax credit on invoices/debit notes issued in financial year 2017-18 from the September return deadline to the due date for the March return, conditional on suppliers having uploaded invoice details by the March due date; it also permits rectification of errors or omissions in Section 37 filings for that period within the same extended window, subject to payment of any tax and interest.</description>
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