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Unavailed ITC
I have unclaimed ITC in books due to delay in receiving the bill from supplier in almost all month, Now my question is to take these ITC now...
Replies (7)
yes you can claim now
Yes... You can...
yes you can claim till the filing of GSTR 1 for the month of September or filing of annual return , whichever is earlier.
Raksh*t
9810525780
advrcverma @ gmail.com
yes you can claim till the filing of GSTR 1 for the month of September or filing of annual return , whichever is earlier.
Raksh*t
9810525780
advrcverma @ gmail.com
Yes...
But, Some of the ITC is restricted as per sec 17(5) of CGST act...
Please go to refer the section...
But, Some of the ITC is restricted as per sec 17(5) of CGST act...
Please go to refer the section...
Sorry Wrongly posted here... 🙏🙏🙏
ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:
Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual return
Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.
Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual return
Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.
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