ITC Last date 2020
what is the last date to claim ITC for the year 2020
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Quick Summary
Earlier of following dates
due date of filing GSTR 3b for next following year or date of filing Annual return
due date of filing GSTR 3b for next following year or date of filing Annual return
As per the Provision of Section 16(4) of the CGST Act 2017, the last date to claim Input Tax Credit (ITC) of a particular Financial Year is earlier of the following two dates :
(a). Due Date to file Return ( FORM GSTR-3B ) for the month of SEPTEMBER of the following FY i.e. 20th October;
OR
(b). The "DATE OF FILING ANNUAL RETURN ( FORM GSTR-9 )" , whichever is earlier.
So keeping in mind the above Provision of the CGST Act 2017, the due date to claim ITC for FY 20-21 is "20th OCTOBER 2021" and for FY 2019-20 it was "20th OCTOBER 2020."
(a). Due Date to file Return ( FORM GSTR-3B ) for the month of SEPTEMBER of the following FY i.e. 20th October;
OR
(b). The "DATE OF FILING ANNUAL RETURN ( FORM GSTR-9 )" , whichever is earlier.
So keeping in mind the above Provision of the CGST Act 2017, the due date to claim ITC for FY 20-21 is "20th OCTOBER 2021" and for FY 2019-20 it was "20th OCTOBER 2020."
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