Can I avail GST Input tax Credit of Last F.Y. 2017-18 still, if i have not filed GSTR3B of Sep 18 or Annual Return of the last year ?
And if not, is there any other way ? Please help
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Gst input tax credit of last f.y. 17-18
Replies (5)
30.sep.2018 is last date.... I Do not think possible to take credit
Yes...
You can claim ITC for the FY 17-18 related ITC.
As per GST rule it's available on or before filing of September return or Annual return whichever is earlier..
You can claim ITC for the FY 17-18 related ITC.
As per GST rule it's available on or before filing of September return or Annual return whichever is earlier..
Thanks for the reply
Please clear my doubt, suppose as i said i have not still filed GSTR3B of Sep 18 or Annual Return and Due date was 25th Oct 18 of GSTR3B for availing ITC of Last year, So can i avail ITC in GSTR3B of Sep 18 after due date.
Yes... You can as per above said way.
Section 16(4) of the CGST Act reads as under:
"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."
Therefore you can take the uncliamed ITC pertaining to FY 2017-18 in the GSTR 3B to be filed for Sept 2018.
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