Sir Now the government has allowed all assessees who have not filed GSTR 3B from 2017 can file the same till 30.09.20 without any late fees. As such can they avail the ITC even though the period for availing is over. For instance in case one dealer is filing March 2019 return now. Can he avail the ITC now.
Frah Saeed Answered question July 9, 2020
No relaxation given regarding time limit of claiming ITC. The relaxation is only in regard to capping of late fee to Rs 500 per GSTR-3B, nothing more.
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Frah Saeed Answered question July 9, 2020