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LAST DATE TO CLAIM GST ITC FY 2019-20

Bhaumik pandya (224 Points)

30 July 2020

which is last date to cliam GST ITC FOR WHOLE YAER 2019-20 ANY NOTIFICATION OR SECTION ??

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 30 July 2020

As per the provision u/s 16(4) of CGST Act, Time limit to claim ITC against an Invoice or Debit Note is earlier of below dates:

The due date of filing GST Return GSTR 3b for September of next Financial year
OR
Date of filing the Annual Returns relevant for that Financial year.

So, in your case, You can claim ITC of F.Y 2019-20 ...till Due date of filing GSTR 3b of September, 2020 or Annual return for F.Y 2019-20, Whichever is earlier.

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Vijayprakash P (1313 Points)
Replied 30 July 2020

The last date claim of GST ITC for the FY 2019-20 is the due date for the filing of GSTR3B for the month of September 2020 or due date for filing of Annual Return for FY 2019-20, whichever is earlier.