Itc of f.y. 2018-2019

This query is : Open

Gurwinder Singh (Querist)
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15 May 2019 Dear All Experts

one of my supplier issued tax invoice in March-2019 also enter in Gstr-1, its also showing in Gstr-2A of March-2019
but we forgot to consider it in Gstr-3b of March-2019

Now can we take input for the same in 2019-2020, what is the procedure for the same.

Thanks in advance

Asiya Begum

Asiya Begum (Expert)
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16 May 2019 ITC on the invoices pertaining to FY 19-20 can be availed upto the due date of filing Sep'19 GSTR-3B return - Sec. 16(4) of CGST Act.

In your case, the ITC on invoice pertaining to March'19 can be availed in GSTR-3B of April'19 as any other normal ITC.

Gurwinder Singh

Gurwinder Singh (Querist)
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18 July 2019 ok , if i avail itc of march-19 in april-19 through 3b then my input tax credit in books will not match with input showing in gstr 2 a of 19-20 because input is showing in 2a of 18-19.

kindly help asiya begum

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