27 November 2019
As per sec 16(4) of CGST act ITC can be avail September of the following the end of the FY. As per the act A GST registered** dealer can avail ITC of PY on or before filing of Next year's September returns or furnishing of the relevant Annual return....
27 November 2019
For FY 17-18 the date of availability of ITC is on or before filing of September-18 GSTR returns. But, the dept has extended the date to 31st March 19... Now, the ITC is not available...