06 August 2019
As per proviso to Section 16(4) last date for availing the input tax credit for the period July’2017 to March, 2018 is the due date of filing of return under Section 39 for the month of March,2019 i.e. 20th April,2019
But experts are of opinion that now after considering Judgment of Hon’ble High Court of Gujarat: in the case of AAP & Co, Chartered Accountants v/s Union of India
Time limit for availing ITC for F.Y. 2017-18 is last date of filing annual return (31/8/2019)