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IGST PAID ON IMPORTS -TIME LIMIT FOR AVAILING CREDIT - Goods and Services Tax - GSTExtract The taxpayer omitted to take credit of ITC on account of IGST paid on imports for the financial year 2018-19 in GSTR-3B returns of Financial year. The GSTR-3B for Sept 2019 has already been filed. Now what is the alternative available to the taxpayer. The time limit as mentioned under section 16(4) and Rule 36 - Documentary requirements and conditions for claiming input tax credit are with respect to invoice or debit note and is silent on import documents. Please give the opinion.
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