ITC for Previous Year can be claim Till annual Return

Fixed time to claim ITC as mentioned in 16(4) read with notifications is the due date of return i.e. 20th Oct or annual return which ever is earlier ! High courter affirms the view of CA sh. Bimal Jain that gstr3b is not a return , bt gstr3 was a return which stands suspended , so accordingly one can claim credit till due date of annual return , bt the format of present annual return does not provide so !