What will be the last date for claiming ITC for the FY 2018-19

Reply— 

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—

a) After the due date of furnishing of the return under section 39 (GSTR-3B) for the month of September 2019; or

b) Furnishing of the relevant annual return (GSTR-9) (due date is 31.12.2019), whichever is earlier.

Therefore, tax payer cannot claim ITC pertaining to financial year 2018-19 after 20.10.2019.