PURCHASE OMMISSION

This discussion addresses a purchase omission from FY 2017-18 where £10,000 was not accounted for, resulting in a missed ITC claim of £1800. The user has excess ITC as per GSTR-2A and has not yet filed the annual return. However, it's clarified that the deadline to claim ITC for FY 2017-18 has passed, even with extensions. The credit is considered lapsed as it could not be claimed by the extended due date of 20th April 2019 or before filing the annual return.