Last date for claiming ITC is the due date of filing of return under section 39 for the month of September of next financial year or the due date of filing of annual return whichever is earlier.
1. In terms of section 16 (4) of the CGST Act, 2017, the due date for availing input tax credit (ITC) in respect of any invoice or debit note relating to FY 2018-19 would be earliest of the following:
The due date of furnishing of the return for the month of September 2019 i.e. 20th of Oct'19, or The date of furnishing of the annual return for FY 2018-19.
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