GST Practitioner & Accounts
15094 Points
Posted on 25 September 2020
Any Invoice of F.Y 19-20 where ITC has not been claimed in F.Y 19-20 , Can be claimed up to the date of September 2020 month GSTR3B return , subject to It should not under blocked credit under section 17(5) of the CGST act 2017 .