Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18

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....8-Central Tax New Delhi, the 31st December, 2018 S.O.6428 (E).--WHEREAS, sub-section (4) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due d....

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....tification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementat....

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....entral Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-- 1. Short title--This Order may be called the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018.- 2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namel....