Input tax credit (IMPG) for the FY 2019-20 is now reflected in my GSTR-2B (FY 2021-20 - September month) and I didn't claim in the respective financial year (2019-20), can I claim it now???? Kindly share the notification for this case and, please share your comment in this case...
22 October 2021
As per my opinion, you can't claim ITC not taken within the time limit prescribed in the Act, date of filing return for the month of September, following the end of the financial year or the date of filing Annual Return for the year in which the supply is made, whichever is earlier.
CAclubindia
