There is general perception that ITC under GST is to be claimed within one year of the issue of inward invoice or in the same financial year as seems in the present case. One year clause is in Section 18(2) and at relevant sub-Sections in Section 140. The ITC under section 16 is governed under section 16(4) which stipulates that credit can be taken on or before the date of filing return for the month of September next year or when the annual return under section 44 is filled, whichever is earlier. So credit for previous year in a normal routine case is governed under above provisions 16(4). As regards one year restriction it is only for four situations in Section 18(1)- new registration, volunteer registration, shifting from composition scheme and if an exempted supply made by a registered person becomes taxable. And also in case of transition credit. As I have written extempore legal provision may be checked. Further comments are solicited.

under section 39 for