https://www.taxtmi.com/news?id=20653 Entitlement to Input Tax Credit for invoices or debit notes from July 2017 to March 2018 is subject to the CGST rule that disallows ITC after the due date for filing the return under Section 39 for the month of September following the financial year end or after the Annual Return filing date, whichever is earlier. For taxpayers self-assessing via FORM GSTR-3B, the last date to claim such ITC is the September return due date; recently migrated taxpayers benefit from an extended GSTR-3B due date or the Annual Return date, whichever is earlier. en-us Thu, 18 Oct 2018 18:04:50 +0530 Thu, 18 Oct 2018 18:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=20653 Entitlement to Input Tax Credit for invoices or debit notes from July 2017 to March 2018 is subject to the CGST rule that disallows ITC after the due date for filing the return under Section 39 for the month of September following the financial year end or after the Annual Return filing date, whichever is earlier. For taxpayers self-assessing via FORM GSTR-3B, the last date to claim such ITC is the September return due date; recently migrated taxpayers benefit from an extended GSTR-3B due date or the Annual Return date, whichever is earlier. News - Thu, 18 Oct 2018 18:04:50 +0530 https://www.taxtmi.com/news?id=20653