I filled September 2021 GST R 3B on dated 27/10/2021 with late fees I claimed previous year input in this return I am eligible for doing so being return late is any effect on input availment
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Quick Summary
This discussion clarifies whether filing a late GST R3B return impacts the availment of input tax credit (ITC). The consensus is that even if the return is filed after the due date with late fees, you remain eligible to claim the previous year's input tax credit. Late filing does not disqualify you from ITC availment.