ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March, 2019, subject to specified conditions.
what are such specified conditions?
As per the provisions of section 16(4)
The ITC for the tax paid on the invoices raised during the FY 2017-18 can be only claimed till the earlier lf the following dates-
1) Due date of filing GSTR 2 for the month of September of the following FY(i.e. September 2018)
2) Date of filing Annual Return.( The due date of which os extend to 31st mar 2019).
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