Input tax credit on gst of previous month in next month

ITC / Input 3280 views 7 replies

Dear Sir,

            Any one can help me i have received a GST invoice having dated 1.09.2017 in the month of November 2017 at late. And the supplyer also shows it in the month of sep'17 in GST file. But i have not shown it in 3b filled of the month of Sep'2017. 3b also filed on 20th of October'2017 of september bills. My question is that can show it in gstr-2 for the month of september'17/ or can i take the input in the month of september ?

Replies (7)
If you missed the ITC then You can claim in next month returns...

Thank you sir

Originally posted by : Manoranjan Rout
Thank you sir

You are Welcome....

IS THERE ANY PROVISION AVAILABLE IN GST ACT FOR SUCH CASES?

 

ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:

Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual return

Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.

hello sir,

If i received a purchase in Dec but the invoice date is Nov month,so when we claim ITC in Dec's return of Nov's return. 

You will claim ITC on December as when You received supplies...


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