It has been more than 3 years since the implementation of GST, Goods and Services Tax and there are still a lot to fix. Probably with ever-changing provisions, GST is the most dynamic Act. This article is going to be short as it focuses only one aspect which is: claiming of ITC in GSTR 3B. As we know that the GST ITC can be taken till the due date of filing of GSTR 3B for the month of September of the next year or the date of filing of annual return for the year. Since the annual date of filing of annual return falling late since the first year of implementation, lets take September of the next year to be the time limit for claiming the ITC.
Sourvce Taxguru
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