Central Board of Indirect Taxes & Customs(CBIC) has issued a Removal of Difficulty Order No. 2/2018 – Central Tax dated 31st December, 2018 to allow the registered persons to avail input tax credit(ITC), in respect of any invoices or invoices relating to such debit note for supply of goods or services or both made during the Financial Year 2017-18 and the details of which have been uploaded by the supplier, till the due date of furnishing of the return for the month of March, 2019.
The rectification of error or omission in respect of the details of outward supply furnished by the registered persons shall also be allowed till the due date for furnishing the details in Form GSTR-1 for the month of March, 2019 or for the quarter ending March, 2019.