Missed ITC..

@ Atul Shah

ITC cannot be claimed now even if shown in GSTR-9 since ITC cannot be claimed through GSTR-9

@ Manoj Punjabi

ITC cannot be claimed by virtue of section 16(4) read with law of prescripttion

Tax authorities can tax for FY 2017-18 since time for issuing notice is still allowed read with law of limitation.

This may be harsh but it is totally as per law.