GST Input Credit

YES, YOU CAN TAKE ITC FOR MISSED INVOICES IN JUNE 2018.

 

yes u can take it but if the expense is an eligible credit and the payment made to the party on or befor 6 months,

YES U CAN AVAIL THE ITC 

Hi Pawan Ji,

According to Section 16(4), A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for the supply of goods or services or both

(i) 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

(ii) furnishing of the relevant annual return, whichever is earlier

In your case, you can take the credit of December 2017 invoice in June 2018 GSTR 3B.

Make sure that you make the payment of the invoice within 180 days from the date of issue of the invoice. 

Regards

Hardik Lashkari

as per GST law you can adjust any missing input or output details and tax of the year , till filling of monthly return of september of the next.

so in your case you can claim input till filling of setember 2018 return.

and yes you can claim it in june 2018 return.