TaxTMI 
TaxTMI 
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
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.... (4) of Section-16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) 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 date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoices or invoic....
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.... 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 implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due ....
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...., hereby orders that,- (i) In sub-section (4) of Section 16 the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of ....