Latest Query & Reply

If we forget to claim invoices to F.Y. 2017-18 in September month GSTR-3B, then can we claim in GSTR-9?


As per Section 16(4) of CGST Act, 2017, A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both—

1) after the due date of furnishing of the return under section 39 (GSTR-3B) for the month of September 2018; or

2) Furnishing of the relevant annual return (GSTR-9), whichever is earlier.

Therefore, tax payer cannot claim ITC pertaining to financial year 2017-18 after 20.10.2018.