The due dates of filing of GSTR-3B for FY 2017-18 was 31-03-2019. If GSTR-3B for FY 2017-18 has been filed after 31-03-2019 and even after 30-04-2019, whether the ITC for FY 2017-18 claimed in these belated returns for FY 2017-18 be dis allowed under section 16(4) of CGST Act?
Reply— As per order no. 2/2018-CT dated 31.12.2018, input tax credit for financial year 2017-18 can be claimed till the due date of furnishing of the return for the month of March, 2019.
After such due date (23.04.2019), taxpayer is not eligible to claim ITC for financial year 20117-18.
Posted Date: May 07, 2020