https://www.taxtmi.com/notifications?id=134287 The amendment replaces "a financial year" with any preceding financial year from 2017-18 onwards, and inserts or for exports after the reference to supplies to a registered person, thereby extending eligibility to claim input tax credits to specified prior financial years and explicitly including export transactions within the notification's coverage. en-us Thu, 08 Oct 2020 00:00:00 +0530 Fri, 09 Oct 2020 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134287 The amendment replaces "a financial year" with any preceding financial year from 2017-18 onwards, and inserts or for exports after the reference to supplies to a registered person, thereby extending eligibility to claim input tax credits to specified prior financial years and explicitly including export transactions within the notification's coverage. Notifications GST - States Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134287