What will be the last date for claiming ITC for the FY 2017-18 & 2018-19

Reply—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—

a) After the due date of furnishing of the return under section 39 (GSTR-3B) for the month of September 2019; or

b) Furnishing of the relevant annual return (GSTR-9) whichever is earlier.

Therefore, according to above provisions taxpayer cannot claim ITC pertaining to financial year 2018-19 after 20.10.2019.

As per Order no. 2/2018-CT dated 31.12.2018, input tax credit for financial year 2017-18 can be claimed till the due date of furnishing of the return for the month of March, 2019. After such due date (23.04.2019), taxpayer is not eligible to claim ITC for financial year 2017-18.