I mistake one purchase bill in the book entry for the month March 2019 . And I have not taken input credit for that month. May I take input credit for the month April gstr3b when return submit
Dear sir, extremely sorry for the couple of typing errors. You can take the credit in the month of April 2019. As per section 16(4) A registered person can take ITC in respect of any invoice before the due date of furnishing of the return for the month of September following the end of financial year to which such invoice pertains or furnishing of the relevant annual return, whichever is earlier. Thus in case of invoices pertaining to FY 2018-19 you can take upto due date of filing return for the month of September 2019 or annual return for FY 2018-19 which ever is earlier.
As mentioned earlier you can claim the ITC in april 2019
CAclubindia
