वित्तीय वर्ष 2017-18 का input tax credit लेने की आखिरी तारीख वाकई में 30th September है या ये भ्रांति है 🤔
आजकल ये चर्चा जोरों पर है कि वित्तीय वर्ष 2017-18 का input tax credit लेने की आखिरी तारीख 30th September है। क्या ऐसा वाकई में है या भ्रांति फैलाई जा रही है। As per the provisions of Sub-section 4 of Section 16 of the CGST Act 2017, input tax credit can be claimed on the tax invoices or debit notes issued by the supplier in the previous financial year for supply of goods or services or both has to be claimed by 20th October 2018 i.e. before filing of the monthly return for the month of September 2018 basis of provisions of Section 39 of the CGST Act or filing of annual return as per provisions of Section 44 whichever is earlier. As GST is rolled out from 1st July 2017, the input tax credit on all in the inward supply of goods or services or both has to be claimed by 20th October as the due date for filing of September 2018 GSTR – 3B is that date based on the provisions notified wide Notification No. 34/2018 – Central Tax dated 10th August 2018. Basis of the above ...