ITC of GSTR 2A in FY 18-19

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A user missed claiming Input Tax Credit (ITC) available in GSTR 2A for the financial year 2018-19 when filing their GSTR 3B and GSTR 1 in September 2019. They are now asking if this ITC can be claimed in the GSTR 3B for March 2020 (which falls in FY 2019-20). The consensus is that the deadline for availing ITC for FY 18-19 has passed, and unavailed ITC cannot be claimed retrospectively. If the ITC was not claimed in GSTR 3B, it cannot be claimed now, and any unutilised ITC lying in the e-credit ledger can be carried forward to future financial years.

Pallavi Tarafdar

Pallavi Tarafdar (Querist)
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10 June 2020 Hello

I forgot to take available ITC as per GSTR 2A of FY 18-19 in the month of September 2019 while filing GSTR 3B and GSTR 1. As of now filing of GSTR 3B and GSTR 1 is pending from the month of March 2020. Is it possible to take available ITC as per GSTR 2A of FY 18-19 in the GSTR 3B of March 2020? Please let me know at the earliest.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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10 June 2020 No the time limit for availing ITC for FY 18-19 expired.

Pallavi Tarafdar

Pallavi Tarafdar (Querist)
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10 June 2020 I think somehow my question is wrong. My perception is to carry forward ITC of GSTR 2A of FY 18-19, which was not used in FY 18-19 to setoff the GST payment. Can this unavail ITC of GSTR 2A of FY 18-19 be used in GSTR 3B of March 2020 i.e. FY 19-20 to pay GST? If it can be done then, should I need to do something in GSTR 9 of FY 18-19? Please let me know.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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11 June 2020 Unavailed means you have not taken ITC by claiming it through GSTR-3B in which case it would reflect in your credit ledger. If this is the case my answer is the same that is you cannot claim it now.
I don't think you are talking about un-utilized ITC which is lying in your e credit ledger which in any case will be available to you for set off in FY 20-21 and in subsequent years based on utilization.

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