Some GST purchase bills missing from Jul'17 to Mar'18, now what should i do ? can i take ITC in the month of may 2018 3B return or any other option is there? please guide me its very needful
30 May 2018
extract of sub section 4 of section 16 of CGST Act, 2017 says "A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier."
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