12 May 2019
Date of Invoice 25th March 2019 Date of invoice uploaded by Supplier 7th April 2019 Date of goods received by recipient 14th April 2019 Can ITC be avalied in March 2019? Kindly clarify..
13 May 2019
As per Sec. 16(2) of CGST Act, receipt of goods is mandatory for availing credit. As the goods are received in April'19, the credit cannot be availed before April'19. The same can be availed in the April'19 GSTR-3B return.
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