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    <description>The Order inserts provisos allowing registered persons to claim Input Tax Credit for 2017-18 invoices or debit notes after the September 2018 return due date until the return or details due for March 2019, provided the supplier uploaded the invoice details by the March 2019 cut-off; it likewise permits rectification of errors or omissions in furnished details after the September 2018 return deadline until the March 2019 details due date, including the January-March quarter.</description>
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