Goods and Services Tax – GST – By: – Aman Gera – Dated:- 31-10-2018 Last Replied Date:- 1-11-2018 – As per 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. And with reference to a recent press release which clarifies Section 39 as the section to be considered for GSTR-3B. It means as per CBIC intentions, you should not claim more legitimate ITC after S
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