banner_ad

Gst itc claiming

Others 243 views 7 replies
if late fee waived for gst from july2017 to january2020 can we claim itc for that period?
Replies (7)
You cannot claim ITC for the period July 2017 to March 2019 as last date for claiming such ITC is already went... you can claim ITC for the period April 2019 to March 2020..
Thank you sir
Can u explain how we have some purchase bill of 2019 on which input tax does not claim till now?
Can I have that official notification for that
You can claim input tax credit of purchase bill of F.Y 2019-20 in GSTR 3b return up the return of September 2020
But you can't claim ITC of purchase relating to F.Y 2018-19 as the due date for claim of ITC is already expired.
So, if your purchase bill are after 01 April 2019 than you can claim it in 3b return up to September 2020 return.
From where we can get official notification about expiry date for claiming such itc
As per the provision u/s 16(4) of CGST Act, 2017, a taxpayer can take input tax credit in respect of any invoice or debit note for supply of goods or services or both before the due date of furnishing of the return u/s 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 up to the filing of relevant annual return, whichever is earlier. The extract of the said section is reproduced below for easy reference.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
18 May 2026
MIS Executive

Primarc Pecan Retail Limited

Mumbai

B.Com

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details