Sep17 itc not claimed till now 01.06.2018

YES YOU CAN SHOW SUCH INVOICES IN GSTR_3B IN THE MONTH OF MAY 2018 TO CLAIM ITC 

Yes...
You can claim the missed ITC in Your next GSTR 3B return like May-18.

u can claim itc earlier of the following dates
a. SEP 2018 month return filing due date
b. annual return filed

Yes. You can claim the left out itc in next 3B returns

when is annual return need to file ? what is the form?

 

Annual return is mandatory in additional to all periodicals returns. 
Till now on gst portal, the annual return filing option is not available. Anyway we have to wait for the availability on the portal.


GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGSTand IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

GSTR 9  : GSTR 9 should be filed by theregular taxpayers filing GSTR 1, GSTR 2, GSTR 3.

GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.

GSTR 9B – GSTR 9B should be filed by thee-commerce operators who have filedGSTR 8 during the financial year.

GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs  2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.