Dear Vikas,
To add on to Shailendra reply, ITC pertaining to vendor invoices of FY 2017-18 could be availed on or before the due date of filing GSTR 3B for the month of March 2018 provided that the vendor would have also disclosed the invoices in his GSTR 1 as B2B and same is reflecting in your GSTR 2A.
Dear Manoj,
Please refer Order No.2/2018-Central Tax dated 31st December 2018.
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