Eligibility of ITC claim if returns are in subsequent year

This query is : Resolved

Umashankara HB (Querist)
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01 August 2023 I am filing GSTR 3B of March 2022 in August 2023. Am I eligible to claim ITC which is reflecting in GSTR2B of March 2022?

If yes, Doesn't it violation of section 16(4)?

If no, then why ITC reflecting in 2B is auto generated and showing in ITC table of 3B of the March 2022?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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01 August 2023 Time limit for availing ITC u/s 16(4) now revised till november of subsequent month and the extended time limit are applicable for FY 21-22 also. So you can claim.

Umashankara HB

Umashankara HB (Querist)
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02 August 2023 Please explain Sir? Is there in notification or circular related to revised extended time limit as you mentioned in your reply?