chandan Tiwari (Student CA IPC / IPCC) (181 Points)19 October 2021
(BUSINESS DEVELOPMENT MANAGER)
Replied 19 October 2021
As per Section 16(4), the assessee cannot claim the input tax credit on supply of goods or services after the due date of furnishing of the return under section 39 (i.e. GSTR-3B) for the month of September following the end of financial year or furnishing of the relevant annual return, whichever is earlier.