ITC-Annual Return

No Sir you cannot claim ITC since the due date for claiming ITC pertaining to FY 2018-19 is over. Hence it is lapsed.

No, you can not take

But as per sec 16 we have complied all conditions. but suppliers return is filed after due date.

No, you can not claim ITC due to your supplier return filed after September Month Return due date

@ Deep Ranjan Sir,

Section 16(4) of the CGST Act 2017 is applicable in this case. The last date to claim ITC for a particular FY is the due date to file Return for the month of September following the FY or the date of filing Annual Return, whichever is earlier. Hence 31/10/2019 was the last date to claim ITC pertaining to FY 2018-19.

The FOUR Conditions as laid down U/s 16(2) of the CGST Act 2017 to claim ITC are as follows :

(a). Possession of a Tax Invoice.
(b). Received the Goods or Services.
(c). The Supplier must have paid the taxes to the Government exchequer, and
(d). Recipient must have filed the Return.

So unless and until your Suppliers pays the taxes to the Goverment, you will not be eligible to claim ITC.

@ Shivam RC
quoted section is exactly right and as we are recipient and we have filed return timely but the supplier has late filed the return.

Yes Sir. This is a very big problem being faced by the trade and industry. Why should a genuine Recipients credit be denied due to the fault of a dishonest supplier ??? The GST Law needs to be changed.

Thank u all for helping

Always Welcome @ Deep Ranjan Sir...

As per Section 155 of CGST Act , the liability is on Recepeint when Supplier default in any tax deposit.

Hence Recepeint is liable.