Input tax credit ELIGIBILITY

The registered person must pay to the supplier, the value of the goods and/or services along with the tax within 180 days from the date of issue of invoice. In the event of failure to do so, the corresponding credits availed by the registered person would be added to his output tax liability, with interest. Interest will be paid @ 18% p.a from the date of availing credit till the date when the amount added to the output tax liability is paid.
However, once the recipient makes the payment of value of goods and/or services along with tax, he will be entitled to avail the credit again without any time limit

The last date of taking ITC is the due date of GSTR-3B of September month following the FY to which the invoice relates. Hence, as the time has elapsed, you can not take ITC of the bill.

i understand. but is there any other solution to avail the input tax credit 

Sir, we have not booked the invoices. Then how will we pay the same to the seller

I don't think there is any other way for taking the ITC. Further, you need to take the invoice in Books as a prior period item and thereafter you can make payment of the same.

It can be availed on payment basis but if it's already appearing in 2B and annual return is already filed then you have to consider it as an expense..

U may b contacted seller in correspodically.The payment b settled on the request of the seller and a voucher may b keep in this regard.interest b paid in the 3 b of the September month folloing the financial year.u can not take ITC from that invoice.which will b added in the gst paid as expense. and income side also

No one has given any opinion on the accounting treatment. You cannot raise a invoice unless the same is barred by accounting accepted principles. This will be treated as prior period item.

I think I have given that.

If it is not treat as income in the profit and loss account.It will b treated as liability in the outstanding gst b paid in the balance sheet .