https://www.taxtmi.com/forum/issue?id=116550 ITC claims for FY 2017-18 and FY 2018-19 are generally barred once the statutory deadlines tied to GSTR-3B filings expire; taxpayers are expected to reconcile and claim within that period. The discussion records that the time bar serves audit and anti fraud purposes, and that relief from the bar may be sought only in exceptional circumstances-for example by litigation challenging procedural treatment of returns, by relying on precedents addressing technical filing failures, or by requesting referral to the GST Council-without any assurance of success. en-us Mon, 20 Jul 2020 13:13:19 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116550 ITC claims for FY 2017-18 and FY 2018-19 are generally barred once the statutory deadlines tied to GSTR-3B filings expire; taxpayers are expected to reconcile and claim within that period. The discussion records that the time bar serves audit and anti fraud purposes, and that relief from the bar may be sought only in exceptional circumstances-for example by litigation challenging procedural treatment of returns, by relying on precedents addressing technical filing failures, or by requesting referral to the GST Council-without any assurance of success. Discussion-Forum GST Mon, 20 Jul 2020 13:13:19 +0530 https://www.taxtmi.com/forum/issue?id=116550