Ramaraju G 27 January 2020
I am confusing with availment of credit of input tax.
What does it mean??
Is it claiming credit in GSTR 3B.
what is last date for availment of credit for the year 17-18.
And one more thing is my client is filed nil return even though taxable supplies were there in the month of feb 2018 and tax on that sales were clubbed in the month of August 2018 and availing credit in that month to pay output tax. Is it correct or how to deal with it in GSTR 9??
Pankaj Rawat (GST Practitioner) 28 January 2020
1. In term of Order 1/2018 CT , last date avail ITC for FY 2017-18 is 31/3/2019.
2. Need report the sale in Table 10 of GSTR 9 (Sale pertain to Feb 2018 but reported in 3b in August 2018) .