Section 17 (1) and (2) of the VAT Act-Input Tax

"…Section 17 (1) and (2) of the VAT Act, permits the taxpayer to claim input tax at any time provided the claim falls within 6 months from period which the supply or importation occurred notwithstanding that the VAT return is filed late. In other words, the fact of late filing does not preclude a taxpayer from claiming input VAT and that this claim ought to be allowed as long as the Return is filed and claimed within 6 months from the date of supply or importation…”