GSTN launches facility for pending ITC claims from FY18-FY21

New Delhi: GST taxpayers will now be able to claim pending input tax credits (ITC) from previous fiscals, including FY18 to FY21, by submitting an online rectification application.

GSTN has introduced a functionality on the GST portal, to enable taxpayers to file applications for rectifying orders issued under sections 73/74.

Further, the government on Friday extended the deadline for filing monthly GST sales return form GSTR-1 and GST payment by 2 days after taxpayers reported technical glitches in the GSTN system.

As per a notification by the CBIC, the last date for filing GSTR-1 for December is January 13, while that for taxpayers opting for quarterly payment under the QRMP scheme for the October-December period will be January 15.

The deadline for GST payment by filing GSTR-3B for December has been extended to Jan 22, from Jan 20. For taxpayers who pay GST quarterly, the due date has been extended to January 24 and January 26, depending on state-wise business registration.