ITC related of fy 2017-18

Dear experts,

After reconciliation with GSTR 2A AND 3B, it is found few of purchase invoice not availed credit in the FY 2017-18.

these left out credit can be availed till September.

This left outcresit will taken in book of accounts in the month of September.

my question is it can be availed in the month of September 3B?
(due date for September 18, 3B is October 20)

I hope maximum practionar has this doubt.

This will help to many.

Thanks in advance.
Replies (9)
Yes there is issue but you need to claim the same before 20th of October'2018 and wait for the Annual Return for the adjustment.
There is issue means? I don't understand. please explain.
Means whether it will be taken in current year accounting or PY accounting.
Section 16 : “Eligibility and Conditions for taking Input Tax Credit (ITC)” (CGST Act, 2017)


(4) 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.


@ GST CENTRE.,

As per sec 16, Taxpayer can avail the ITC on or before "furnishing the return for the month of September (September return date 20th October as per GSTR 3B & **GSTR 3) or relevant Annual return which is earlier...


So,
No more doubts Upto 20th October 😊😊😊😊😊


( I think now You are Satisfied)
Any missing ITC for FY 2017-18 can be claimed till 20th Oct 2018.
it means you can claim all those ITC till/in 3B of Sept 2018.
Thank you very much. I am satisfied now sir.

You can claim your ITC before filing of Sep' 18 return till 20th October' 2018. But most of the persons faced is Invoice received but not displayed in GSTR-2A, how to rectify this problem before 20th of October 2017 

supplier would have not filed GSTR 1. Receiver should insist supplier to file GSTR 1.
supplier would have not filed GSTR 1. Receiver should insist supplier to file GSTR 1.

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