Claim of itc of 2017-18

31.03.2019 was the last date to claim ITC for any bill for FY 17-18.Now, can't not avail same.

Neither you can claim in Current Year Nor in Annual Return .

1. As per Annual return you cannot claim any credit ,.... any liability arising shall be paid in cash & setoff by filing DRC 03

2. As per Order 2/2018 , you are allowed to claim ITC by 31/3/2019 for FY 2017-18.


Note : Hence the credit will lapse.

There is no way for Credit availment.

You can take benefit of recent judgement of Guj HC and can claim till filing of annual return.
But please remind if the judgement will reverse later on u have to reverse or pay the same