Itc claim

Hello,

I have not taken some ITC from July 2017, should I take ITC in September 2018 in gstr3b

Please help

Thanks in advance

Replies (3)
Yes... You can take ITC for the missed invoices.
As per sub clause 4 of section 16 CGST , Any adjustment related to previous Fy can be claim upto Sept. or Annual return filed whichever is earlier

Hence can take ITC for the missed invoices till sept.18, 3B
.
Yes Sir.....

As per the Provision of SECTION 16(4) of CGST Act 2017, A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under Section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

Since the Annual Return ( Form GSTR 9 ) is not available yet in the common portal, hence Last date to claim ITC for FY 2017-18 is 20th October 2018.

All the best....👍👍👍

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