If any dealer submitted his Fy/18-19 related Gstr1 returns in the month of May-20 during pandemic because filing option was open . These Fy/ 18-19 related bills also reflected in 2A of purchaser or service receiver. (1) In this case, these 2018-19 rela Gstr -1 returns are valid or not? (2) is it possible to take ITC by purchaser or service receiver against those 2018-19 related bills ? Annual returns 9a/9c(2018-19) filing due date also extended till Dec-20.
Plz guide with related circular against point no-1 & point -2
CAclubindia
