claim itc on sep 18

If you want to file with late fee beacuse you want to claim ITC you can do so.

But filing after the due date is not suggested.

srikumar for taking credit of 17-18 last date is due date of sep18 return so you are required filed till 20th oct 2018 after that no itc can claim even though you are ready to pay late fee and interest

Sec16 [4] A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under Section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

vinod ji right....

I stand corrected.

To take ITC one should file within due date. i.e. for Sept 2018 GSTR 3B file within 20th Oct 2018.

Yes Agree with Vinod ji , Act read out "for Sept Return " not "Upto Sept Month"
Hence you can file same in dec18 by depositing Late fee.

Note : Most of taxpayer is planing to do so as last date to file GSTR1 is 31/10/18 so in Rcecipent 2A its going to reflect only after Nov18

So in conclusion can it be delayed till Dec 18...?

lot bills missing so sep 18 month return file postpone to dec 18,ie 20th Jan 19 can I claim missing bill input?

Yes... I agreed with Mr Pankaj Rawat Ji...

 

Also read the last one "whichever is earlier"

If we will file Sep GSTR 3B return first then We must avail the All ITC for the Previous FY.

In case we will file Annual Return then We will show the details in Annual Return as per rule - "Which is Earlier"