ITC Claim 2017-2018 onwards

Time limit to claim ITC of earlier year i.e F.Y 2017-18 and F.Y 2018-19 already passed.

For F.Y 2019-20 you can Claim than in your current month's return on or before due date of September, 20 GSTR3B (i.e 20th October, 2020)

As per the Provision of Section 16(4) of the CGST Act 2017, the last date to claim ITC for a particular financial year is earliest of the following two dates :

(a). Date of filing Return ( FORM GSTR-3B ) for the month of September following the FY to which the ITC pertains ( i.e. 20th October ) or,

(b). Date of filing Annual Return ( FORM GSTR-9 ).

So for FY 2017-18 & FY 2018-19, the due date to claim ITC is gone.

For FY 2017-18 : the due date to claim ITC was extended to the due date of filing Return for the month of March 2019 ( vide Removal of Difficulty Order No. 2/2018 - Central Tax, dated 31st December 2018 ) and for FY 2018-19 : the due date to claim ITC was 20th October 2019.

As far as FY 2019-20 is concerned, you can claim ITC till the due date of filing Return ( FORM GSTR-3B ) for the month of September 2020 i.e. "20th October 2020."