[Video] Claim of Input Tax Credit of missed Invoice in Annual Return ?

By | August 21, 2018
(Last Updated On: August 21, 2018)

Claim of Input Tax Credit of missed Invoice in Annual Return

Explanation of GST ITC  Claim in Hindi by CA Satbir singh

I have not availed input tax credit in GSTR 3B on certain invoices in Financial Year 2017-18, my Consultant is saying that instead of claiming input tax credit of FY 2017-18 in the coming months of FY. 2018-19 , we will claim it in annual return of FY 2017-18, is that possible ?

Answer :As per my Opinion,

At present, Electronic Credit Register updated only when you file GSTR 3B .

The Govt has not yet notified Annual return Format

Thus you needs to Claim Input Tax Credit of missed Invoices of FY 2017-18 in coming months of FY 2018-19 in GSTR 3B upto Due Date of Filing of GSTR 3B for September 2018  ( i.e upto 20th October 2018)

If you are filing invoice to claim Input Tax Credit of previous year, in the next Financial year ( after 20th October ) you will not be able  to claim Input Tax Credit, Thus you will not be able to Claim ITC of Missed Invoices in Annual return.

Refer Section 16 (4) of CGST Act 2017

A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after

  • the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or
  • furnishing of the relevant annual return,

whichever is earlier.


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