<h1>Finance Ministry Sets ITC Claim Deadline for Invoices from July 2017 to March 2018; Details on GSTR-2A and GSTR-3B.</h1> The Ministry of Finance clarified the last date for availing Input Tax Credit (ITC) on invoices or debit notes related to the period from July 2017 to March 2018. The deadline is the due date for filing the return for September 2018, which is October 20, 2018. For certain taxpayers who recently transitioned to the GST regime, the deadline is extended to December 31, 2018, or the filing date of the Annual Return, whichever is earlier. The clarification addresses misconceptions about ITC reconciliation requirements between FORM GSTR-2A and FORM GSTR-3B, emphasizing that ITC can be self-assessed beyond the reconciliation process.