Input Tax Credit

CLAIM IN APRIL MONTH 

can i claim this in annual information return

Yes you can take missed out ITC in succeeding returns in 3B Returns

AN ITC OF DECEMBER COULDN'T TAKEN TILL DATE CAN I CLAIM IN MAY 18 IN GSTR3B.

YES U CAN CLAIM IT 

The time limit for taking Input credit under GST is 1 year. so you can claim the same in next month

under which section or rule

thanks

Sec16 [4] 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.