What is the last date for claiming GST input tax credit on inputs for the Financial Year 2018-19 ? Is there any extension of date ?
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Quick Summary
The standard deadline for claiming GST input tax credit on inputs for the financial year 2018-19 is 30th September 2020. This is in line with Section 16(4) of the GST law, which states that claims must be made by the September following the end of the financial year or the annual return filing date, whichever is earlier. As of now, there has been no official notification extending this deadline.
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.
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