22 December 2021
My GSTIN was cancelled during Aug.2021 due to non-filing of pending returns. Now the GSTIN has been again validated. Sir, may I claim ITC on purchases bills of September and October in December's GSTR 3B ? Or the ITC earned cancelled months has ben already disallowed ?
23 December 2021
ACCORDING TO CBIC CRICULAR 160/16 , u cannot claim itc during cancellation period . You are supposed to take credit on invoices after validation period .
CAclubindia
