Specialized in Indirect Taxes
6831 Points
Posted on 28 December 2018
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