24 January 2019
Dear Sir, I was purchase a new passenger vehicle for my business under rent a cab on july 2018 through bank loan.I have original invoice with my GST No. but not claiming the ITC of GST paid at the time of ourchase up to Dec-'2018.Is it posible to claim the same at the time of filling GSTR3B for the month JAN-2019. Kindly Advice me.
24 January 2019
Yes You can claim ITC till the due date of filling return for the month of Sep 2019 ( 20 Oct 2019 )
As per sub-section (4) of section 16 of the Central Goods and Services Tax Act, 2017 :-
Time limit to claim ITC against an Invoice or Debit Note is earlier of below dates: The due date of filing GST Return for September of next Financial year OR Date of filing the Annual Returns relevant for that Financial year
CAclubindia
