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Input Credit under GST

Tanvi Patel (Deputy Accounts Manager) (95 Points)

19 December 2019

Sir

Can we take the GST input of Oct 2019 not availed earlier in Nov 2019 in Form GSTR3B

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Priyank (CA Final Student) (139 Points)
Replied 19 December 2019

Input Tax Credit can be claimed , if the time period doesn't exceed one year i.e 365 days from the date of tax invoice date of that particular goods and services which known as supply in GST regime.

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Priyank (CA Final Student) (139 Points)
Replied 19 December 2019

A taxpayer who has not availed the eligible ITC of any of the previous months, may avail such ITC in any of the subsequent months, but anytime either before the filing of the annual return or filing of the GST Returns for September belonging to subsequent financial year, whichever is earlier.

Tanvi Patel (Deputy Accounts Manager) (95 Points)
Replied 19 December 2019

Thanks Priyanka

But what if I have not availed some inputs in Oct 2019 which are now appearing GSTR2A for which i want to take the credit

Can i avail that in Nov 2019 GSTR3B and claim that???

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Tanvi Patel (Deputy Accounts Manager) (95 Points)
Replied 19 December 2019

Ok Understood thanks a lot

1 Like

Priyank (CA Final Student) (139 Points)
Replied 19 December 2019

Originally posted by : Tanvi Patel
	Thanks Priyanka But what if I have not availed some inputs in Oct 2019 which are now appearing GSTR2A for which i want to take the credit Can i avail that in Nov 2019 GSTR3B and claim that???