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Gst input tax credit

ITC / Input 352 views 4 replies
can an assesse avail (itc) and book an entry in October 2019 for the invoices pertaining to the period before 31.03.2019?
Replies (4)
Last date for claiming ITC for FY 2018-19 is Due date of filing of return for the month of September 2019. Yes u can avail ITC
Claim it within 20th October 2018
Yes you can claim ITC on Invoice, Debit Note pertaining to FY 2018-19 till the due date of filing GSTR-3B Return for the month of September 2019. The Due Date to file GSTR-3B for the month of September 2019 is 31.10.2019.

Hence the last date to avail ITC is 31.10.2019.

Refer Provision of Section 16(4) of the CGST Act 2017.
Last date of filing gstr 3B is 20-oct-19


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