TMI BlogGST Refund F Y 2018.2019X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Refund F Y 2018.2019 X X X X Extracts X X X X X X X X Extracts X X X X ..... e Case : Our Client is exporter Durning The F Y 2018.2019 We had ITC Claimed but We Did not Claimed entire ITC In Return 3B and Nor Claimed in Sept 2019 Return ,Its Reflecting in our 2A. While Fillin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g The Refund Application only Available ITC is displaying. Our Quairy : is there any provision/Guideline/Circular/Case laws under GST to Claimed Such unclaimed ITC Please guide Reply By Rajagopalan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ranganathan: The Reply: Sir, Under GST law ITC can be claimed within one year from the date of invoice or on or before the due date for filing GSTR-3B return for the month of September following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e end of the financial year or on or before last date for filing GSTR-9 for the financial year which ever is earlier. There is no other provisions to claim unclaimed ITC under GST law. This is my view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . My be there are ways to claim the same by invoking the writ jurisdiction of the High Court but success of such petition is very remote. Reply By KASTURI SETHI: The Reply: ITC reflected in 2A was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be accepted by you and thereafter it would have been transferred into your Electronic Credit Ledger. Now it is too late. Reply By Bhavika Chothani: The Reply: Since the last date to claim such ITC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is gone. Now you cannot claim this ITC. It is lapsed now X X X X Extracts X X X X X X X X Extracts X X X X
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