Itc claim last date of f.y.-2017-18 & 2018-19

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This query is : Resolved

SANTOSH KUMAR SHARMA (Querist)

14 May 2019 Pls. inform me last date of claiming itc for F.Y. 2017-2018 & F.Y.-2018-19 . If I file Late i.e after 20.04.2019. of March'2019 Return then can I Claim ITC of F.Y.-2017-18 or not ?
Thanks & Regards
Santosh Sharma

Asiya Begum

Asiya Begum (Expert)

14 May 2019 If you are delaying the March'19 GSTR 3B return, then also you can claim credit on invoices pertaining to FY 17-18 at the time of filing GSTR 3B for the month of March'19.

For 18-19, the last date for availing credit is due date of filing Sep'19 GSTR 3B return.

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CA Mayur Todmal

CA Mayur Todmal (Expert)

14 May 2019 if you file return for march late still date for availing credit is 20/04/2019 , as section / notification uses word due date .

"“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”.
Order No. 02/2018-Central Tax

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