ITC for all the invoices for FY 2018-19 needs to be availed through GSTR 3B filed for the month of Apr-2018 to Sept-2019. For FY 2018-19, any relaxation was given from GST Council? Request you to share any cases filed against this issue.

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

There is no relaxation for the above provision for the financial year 2018-19, as it was given in the financial year 2017-18.