itc for march 2019 was not claimed upto sept sept 19 .can it be claimed in annual return for 18-19? itc is duly reflected in 2a.
hans jain Asked question October 14, 2020
ITC cannot be availed now as same is time barred as per Section 16(4) of the CGST Act,2017. Also fresh ITC cannot be availed in annual return.
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Frah Saeed Changed status to publish October 14, 2020