CA in Practice
1340 Points
Joined September 2013
The credit for the the quarter Apr to June 2017 should have been taken in the Form GST Tran-1 (Transitional credit). The due date for submitting the Form has been expired. No option to submit Tran-1 now.
In case the value of input tax credit is substantial you can take in Form GSTR-3B in Table 4 (all other ITC). However, the proper officer may object the same during assessment. If you can establish that the Form GST Tran-1 was not filed or filed without considering the said credit, due to valid reasons, they may allow the credit.