ITC for Previous Year can be claim Till annual Return

Sir, I have gone through the above mentioned order and attached herewith. Honble' court has just ordered to issue notice returnable on 9th January 2019. It's not declared that ITC for FY 2017-18 can be claimed till annual return date.

Thank you for sharing the same immediately and enriching our knowledge.

It is an unfair law- which would be challenged and hopefully struck down as illegal/ arbitrary. Till then avail credit in 3b and reverse under protest. Once HC confirms availability avail credit with intimation to revenue. 

Originally posted by : Sundararajan S
	Sir but in earlier legislations like VAT also there were similar restrictions right? In TNVAT if I'm not wrong, Instead of the following FY September return, till the end of next FY was given. eg: last date to avail ITC of 17-18 shall be the return of March 2019.

I'm sorry I have given wrong example. It's end of relevant FY or 90 days from date of purchase whichever is later in TNVAT Act. 

In VAT ITC was a deduction. IN GST it is a credit like cenvat credit. More like a right in GST I think. Courts will confirm in due course of time. 

YES CORRECT , THATS WHAT MY ASSUMPTION IS....