Can ITC of GST be availed if the return for September is filed belated?


Can ITC of GST be availed if the return for September is filed belated?

The provisions governing the principles of Input Tax Credit in Goods and Services Tax are given in Section 16. Let’s have a look at section 16 sub-section 4:

4) 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.


As per the provision credit can be claimed upto the due date for filing the GSTR for the month of September. Therefore, the following possibilities are rules out.

  1. I will file the GST return for September latter (i.e. will file a belated return). If anyone is planning to take the credit just by paying late fees shall carefully note that it is not legal.
  2. I will not file the GST Return for September and will claim the credit in the annual return.
  3. If anyone here has already filed the annual return of FY 2017-18 before this return of September will again not be allowed to avail the credit in the return of September.

It means last few hours for claiming the input tax credit for Financial Year 2017-18 is passing. These few hours are available because of extension of the due date to 25th of October 2018 that was earlier 20th of October.

It is a request to every reader and the persons registered under the GST law to file the return as early as possible and do not miss out any of the eligible Input Tax Credit.

Reducing the cost is one of the prominent way of increasing the profit. Therefore, take up the last chance.