ORDER NO. 02/2018-CENTRAL TAX: AVAILING ITC FOR FY 2017-18
The order pertains to the availing of Input Tax Credit (ITC) for the financial year 2017-18.
The due date for availing ITC for the said financial year is extended to March 31, 2020.
The order applies to taxpayers who have filed their GSTR-3B returns for the financial year 2017-18.
The taxpayers must have claimed the ITC in their GSTR-3B returns for the said financial year.
The taxpayers must have furnished the details of outward supplies in GSTR-1 returns for the financial year 2017-18.
The taxpayers must have reconciled the details of outward supplies and ITC claimed in GSTR-3B returns.
The order aims to provide relief to taxpayers who were unable to claim ITC due to technical glitches or other reasons.
Read full article
File now
Register now
File now
Register now
Consult now
Register now
Visit now