Time limit to claim ITC

A registered person shall not be entitled to take input tax credit in respect of anyinvoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

Thank you, Sir. So, 

if invoice is issued on, say, 08.07.17, ITC for such invoice shall be claimed on or before

(i) due date of furnishing of the return for September, 2018, or

(ii) the actual date of furnishing annual return for the F. Y 2017–18,  

Whichever is earlier.

Have I understood your response correctly?

Sec16 [4] A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under Section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

Yes you can claim missed out itc in next month GSTR 3B.

U need to claim within one year from date of invoice. Now u can take

@ Mr. Arunachalam.,

I think You are wrongly understand the details...

As per Your 2nd query / reply...

You can avail the ITC for the purchase on 8/7/17 upto 7/7/18. You can't avail that ITC after 8/7/18. Bcoz, The time limit of one year is exhuased...

In case You have a invoice dated 31/03/18 But, you missed the ITC in the month of March 18...
Then You can claim the ITC on or before the annual return or 30th September 18...

Oh, I see. Thank you, sir.

You are most welcome Mr Arunachalam...