If the recipient wants to claim ITC regarding a purchase made in April'18 (Invoice dated 9/4/18) in the GSTR-3B of any subsequent month (as he forgot to take such credit in GSTR 3B of April), then-
> Whether GSTR 3B for April'18 can be amended to include such input tax?
> If not, then whether it is possible claim such credit in the subsequent months' return?
> If yes, then whether will it be alright to take credit on the basis of such invoice (dated 9/4/18) or the recipient has to ask the supplier to alter the invoice date?
CAclubindia
