Read this Article- https://vjmglobal.com/gst/gst-notification/page/2/ Last date to avail input tax credit in respect of invoices or debit notes relating to such invoices pertaining to period from July, 2017 to March, 2018 There appears to be misgiving about the last date for taking input tax credit (ITC) in relation to invoices or debit notes relating to such invoices pertaining to the period from July 2017 to March 2018. Such uncertainty seems to stem from the Government’s decision to extend the last date for furnishing details of outward supplies in FORM GSTR-1 from time to time. According to section 16 (4) of the CGST Act, 2017, a registered person shall not be entitled to take ITC in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains (hereinafter referred to as “the said invoices”) or furnishing of the relevant annual return, whichever is earlier. Read more on- https://vjmglobal.com/gst/gst-notification/page/2/
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