Pankaj Rawat (GST Practitioner) 19 October 2018
As per proviso of Section 16(2)
The recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon.
And As per Sub rule (4) of Rule 37, The time limit of September month will be not apply in case of Reclaiming of Credit.
Hence can Reclaim of credit (As per section 16(2) can be claim After Sept18 also