invoice recd late

Input Tax Credit under GST – Conditions To Claim

A registered person will be eligible to claim Input Tax Credit (ITC) on fulfillment of the following conditions:

Possession of a tax invoice or debit note or document evidencing paymentReceipt of goods and/or servicesgoods delivered by supplier to other person on the direction of registered person against a document of transfer of title of goodsFurnishing of a returnWhere goods are received in lots or installments ITC will be allowed to be availed when the last lot or installment is received.Failure to the supplier towards supply of goods and/or services within 180 days from the date of invoice, ITC already claimed will be added to output tax liability and interest to paid on such tax involved. On payment to supplier, ITC will be again allowed to be claimedNo ITC will be allowed if depreciation have been claimed on tax component of a capital goodIf invoice or debit note is received after:the due date of filing return for September of next financial year

or

filing annual return

whichever is later

No ITC will be allowed

9. Common credit of ITC used commonly for

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Effecting exempt and taxable suppliesBusiness and non-business activity

Credit will be allowed according to the RULES

Yes, credit can be availed.

Time limit:
Earliest of:
due date of september month return of next financial year or
actual date of filing Annual return.

Hence credit can be availed.