Sagar Patel (Tax and Business Consultant) 22 July 2020
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.
CA ABHAY GUPTA (Practice) 22 July 2020
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.