https://www.taxtmi.com/forum/issue?id=115954 ITC for FY 2018-19 must be availed by the due date for the September GSTR 3B following the financial year (due date 20.10.2019); ITC claimed after that deadline is time barred and liable to reversal, except IGST on import supported by bill of entry. Filing an earlier period return after the statutory due date and availing ITC in that belated return exposes the credit to departmental notice for reversal; representation to the GST Council is a suggested administrative remedy. en-us Wed, 29 Jan 2020 16:02:09 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115954 ITC for FY 2018-19 must be availed by the due date for the September GSTR 3B following the financial year (due date 20.10.2019); ITC claimed after that deadline is time barred and liable to reversal, except IGST on import supported by bill of entry. Filing an earlier period return after the statutory due date and availing ITC in that belated return exposes the credit to departmental notice for reversal; representation to the GST Council is a suggested administrative remedy. Discussion-Forum GST Wed, 29 Jan 2020 16:02:09 +0530 https://www.taxtmi.com/forum/issue?id=115954