@ John You are correct .. But As per Order No. 2/2018 , following proviso being inserted in Section 16 of CGST Act
Provided that the registered person shall be entitled to take input tax credit after the
due date of furnishing of the return under section 39 for the month of September, 2018 till the
due date of furnishing of the return under the said section for the month of March, 2019 in
respect of any invoice or invoice relating to such debit note for supply of goods or services or
both made during the financial year 2017-18, the details of which have been uploaded by the
supplier under sub-section (1) of section 37 till the due date for furnishing the details under
sub-section (1) of said section for the month of March, 2019.”.
HENCE CAN AVAIL ITC TILL MARCH 19
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