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Regarding itc clarify these statement

This query is : Resolved 
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(Querist)
05 August 2016 no input tax credit for an invoice of goods/services pertaining to financial year is available after the return for the month of September following the end of financial year or the relevant annual return is filed.which ever is earlier.
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Amol S Joglekar

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Amol S Joglekar (Expert)
05 August 2016 yes...then what is the query....
it is saying NO input tax credit is available after that particular of event...(Filing of return)
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