Specialized in Indirect Taxes
6831 Points
Joined November 2014
GST Council in 31st Meet has recommended that ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March, 2019. However, this is subject to specified conditions.
We may need to await notification in this regard to know what are these conditions