Unavailed ITC for F.Y. 2017-18

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what is the last date of taking unavailed ITC for F.Y. 2017-18 and what is the relevant circular/ section.
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ITC for the F.Y. 2017-18 can not be availed as time limit for availing credit was already over.
Previously what was the last date.
31.3.19
refer section 16.


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