I file Gstr3b for the month of January 19 on December 19 and claim ITC can I illegal for this
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Quick Summary
This discussion addresses the legality of claiming Input Tax Credit (ITC) in December 2019 for the January 2019 tax period. Experts suggest that since the deadline for availing ITC for the financial year 2018-19 was 30th September 2019, claiming it in December, even if the GSTR3B was filed then, would be illegal.
Last date for availing ITC for the FY 2018-19 was 30th September, 2019. After this one can not avail ITC even if he has not filed his GSTR3B. As per my view, even you file GSTR3B in Dec,19 you can not claim ITC. Let's see what other experts suggest. Regards