Assess gst registered regular scheme dealer. Assess some material purchases goods invoices missed f.y.2017-2018 and f.y.2018-2019 and f.y 2019-2020 itc not claimed. Assess annual turnover below rs.1 crore.
1.Assess missed invoices above mentioned years shown in gstr3b
Return for July-2020 itc claim eligible.
Frah Saeed Answered question July 24, 2020
As per Sec 16(4) of the CGST Act,2017 the ITC for the invoices of 17-18 as 18-19 is time barred. However ITC can be availed in r/o invoices of FY 19-20 upto due date of filing of GSTR-3B of m/o September,2020.
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Frah Saeed Answered question July 24, 2020