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    <title>Madhya Pradesh Goods and Services Tax (Second Removal of Difficulties) Order, 2018</title>
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    <description>The Order temporarily extends entitlement to input tax credit for supplies of the inaugural GST year by inserting a proviso to section 16(4) permitting credit claims after the original return cutoff until the due date for the March return, conditioned on the supplier having uploaded the relevant details under section 37(1) by the March due date. It also inserts a proviso in section 37(3) allowing rectification of errors or omissions in the details furnished under section 37(1) after the original cutoff until the March details due date or the encompassing quarter.</description>
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