NO
I do not file gstr3b for the month Aug ,2018 yet. if I file gstr3b ,Aug.after 25th Oct,18. Can I avail previous years itc in aug3b after 25th,oct.please clarify this....cgst law said due date of sep.gstr3b or annual return whichever is earlier.
Hi,
Time limit to claim ITC against an Invoice or Debit Note is earlier of below dates:
The due date of filing GST Return for September of next Financial year
OR
Date of filing the Annual Returns relevant for that Financial year.
Now, you cannot avail previous year ITC.
You should have claimed the credit by the due date of September return because that’s earlier ie October 2018. The annual return is due to be filed by December 2018