ITC of GSTR 2A

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10 Points Posted on 09 June 2020

Hello

I forgot to take available ITC as per GSTR 2A of FY 18-19 in the month of September 2019 while filing GSTR 3B and GSTR 1. As of now filing of GSTR 3B and GSTR 1 is pending from the month of March 2020. Is it possible to take available ITC as per GSTR 2A of FY 18-19 in the GSTR 3B of March 2020? Please let me know at the earliest.

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On 09 June 2020 at 22:27 Report
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Quick Summary
This discussion addresses whether Input Tax Credit (ITC) available as per GSTR 2A for the Financial Year 2018-19 can still be claimed in the GSTR 3B filing for March 2020. The general consensus is that ITC for FY 18-19 must be claimed by September 2019. While there's a slim possibility if the government extends the deadline, as seen in previous years, it's generally not permissible to claim prior year ITC in the current financial year's returns.

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GST Practitioner
55067 Points Posted on 09 June 2020
As per Section 16 of CGST Act & till date no Notification in regard for extension of same , you cannot avail the ITC for 2018-19 in March 2020.
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On 09 June 2020 at 23:46
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4215 Points Posted on 10 June 2020
It is not possible to avail the ITC for previous assessment year
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On 10 June 2020 at 07:27
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10 Points Posted on 10 June 2020

I think somehow my question is wrong. My perception is to use ITC of GSTR 2A of FY 18-19, which was not used in FY 18-19 to setoff the GST payment. Can this unavail ITC of GSTR 2A of FY 18-19 be used in GSTR 3B of March 2020 i.e. FY 19-20 to pay GST? If it can be done then, should I need to do something in GSTR 9 of FY 18-19? Please let me know. 

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On 10 June 2020 at 09:38
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GST Practitioner
55067 Points Posted on 10 June 2020

NO...... YOU CANNOT, THE ITC FOR 2018-19 CAN AVAIL TILL SEPT-2019 MONTH RETURN.

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On 10 June 2020 at 12:42
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Student
1321 Points Posted on 10 June 2020
At present you can't do anything.
If the government allows you to take ITC till the filling of annual return as like 17-18 you might get a chance.
So don't file your annual return.
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On 10 June 2020 at 18:50
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GENERAL MANAGER
67 Points Posted on 10 June 2020
Please note that any ITC pertain to FY 18-19 have to be claimed by sep 2019 through GSTR 3B.
1 Reply
On 10 June 2020 at 20:06

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