ITC AVAILABILITY AFTER DUE DATE

This discussion explores whether Input Tax Credit (ITC) for the financial year 2018-19 can be claimed in a GSTR 3B return filed beyond the usual deadline, especially when a GST number was cancelled and later restored. While the general consensus suggests it's not permissible under a plain reading of the law, some argue that exceptional circumstances might justify taking the ITC and fighting the case in court. Further discussion points include the reasons for the GST cancellation and restoration process.