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.