CLAIMING ITC FOR FY 2018-19

This query is : Resolved

C.S.MADHURANATH

C.S.MADHURANATH (Querist)
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27 February 2020 Dear Sir, FOR THE FY 2018-19 MONTHLY RETURN AND QUARTERLY RETURN HAS BEEN FILED TILL 31-03-2019. ANNUAL RETURN IS YET BE FILED SINCE TIME IS THERE TILL 31-3-2020. NOW WE FIND THAT 2 INVOICES WHICH ARE ELIGIBLE FOR ITS HAVE BEEN OMITTED.
NOW HOW TO CLAIM ITC?
WHETHER WHILE FILING ANNUAL RETURN ITC CAN BE CLAIMED AND ASK FOR A REFUND?
KINDLY ADVISE
THANKS & REGARDS.
WHILE ON THIS KINDLY CLARIFY WHETHER GST PAID ON AMC FOR LIFTS OF A COMMERCIAL COMPLEX CAN BE CLAIMED AS ITC CREDIT AGAINST GST ON RENT RECEIVED FROM COMMERCIAL COMPLEX?
THANKS

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 February 2020 No ITC can be claimed while filling annual return. Claim it in GSTR 3 b if time to claim such ITC is extended.
ITC on AMC of lifts can be claimed against rent.