A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
Which means, last date to avail input tax credit on invoices issued in F.Y. 2018-19 (including debit notes relating to those invoices) is 20.10.2019 (i.e. it can be claimed in any GSTR-3B filed on or before 20.10.2019). Amount of ITC to the extent not availed up-to that date, shall lapse).
You all are requested to reconcile your ITC availed with Form GSTR-2A and take this last opportunity to avail ITC on invoices (including debit notes relating to those invoices) which were issued in F.Y. 2018-1.
If amount of ITC availed by you doesn’t appear to be in Form GSTR-2A, it is the time that you ask your vendors to do appropriate amendments in their GSTR-1 to be filed for the month of September 2019. Post this return, your vendors can not do any amendment in respect of invoices issued in F.Y. 2018-19 [as per section 39(9) of the CGST Act, 2017].
