Chartered Accountant
2346 Points
Joined December 2012
As per Section 16 of the GST Act, ITC can be claimed earlier of the following:
a) Furnishing of the Annual Return, or
b) Due date of filing GSTR-3B of the next Financial Year September's Month. (i.e 20th October)
For FY 2017-18: last date was 20th October, 2018 which was extended till the due date of March'19 GSTR-3B Return i.e 20th April, 2019. Hence, we cannot claim ITC now.
For FY 2018-19, last date was 20th October, 2019. Hence we cannot claim ITC for FY 2018-19 also.