If I have issued a invoice on 01/07/2017, and a credit note for that invoice on 15/01/2018.. There was a provision that the itc for the issued credit note cannot be claim as it is issued after 180 days of invoice date i.e. 01/07/2017.
But I have read a new provision that ITC can be taken for credit notes issued,
1) Before due date of Filing Annual Retun for relevent FY i.e. 31st Dcember 2018
Or
2) Due date of Filing GST return of September of next FY i.e. 20th October 2018
Please help me clearnig whether I can avail the ITC of Credit Note issued on 15/01/2018 in my above mentioned case
THANKING ALL IN ADVANCE
CAclubindia
