Due date for file GSTR-3B & to avail ITC in respect of invoices pertaining to period from July-March 2018

Last date for file GSTR-3B & to avail ITC in respect of invoices pertaining to the period from July-March 2018

As  per section  16 (4) of the  CGST Act, 2017, a  registered person shall  not be entitled to take  ITC 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.

Image: Due date for file GSTR-3B & to avail ITC in respect of invoices pertaining to period from July-March 2018

Last date for the filing of GSTR-3B return for the month of September,2018:

With taxpayers self-assessing and availing ITC through return in FORM GSTR-3B, the Due date for availing ITC in relation to the  said invoices issued by the corresponding supplier(s) during the period from July, 2017 to March, 2018 is the due date for the filing of such return for the month of September,2018 i.e. 20th October, 2018.

It is clarified that the furnishing of outward details in FORM GSTR-1  by  the corresponding  supplier(s) and the  facility to view the same in FORM GSTR-2A by the recipient is in the nature of taxpayer facilitation and does not impact the ability of  the taxpayer to avail ITC on self-assessment basis in consonance with the provisions of section 16 of the Act.

The apprehension that ITC can be availed only on the basis of FORM  GSTR-2A  and  FORM GSTR-3B conducted before the due date for filing of return in FORM GSTR-3B for the month of September 2018 is unfounded as the same exercise can be done thereafter also.

Read: GSTR-3B : Return Filing, Format, Eligibility & Rules

Due Date for file GSTR return for recently migrated taxpayers:

The Government has extended the Due date for furnishing of return in FORM GSTR-3B for the month of September, 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime vide notification No. 47/2018- Central Tax dated 10th September, 2018.

For such taxpayers, the extended date i.e. 31st  December, 2018 or the date of filing of annual return whichever is earlier will be the Due date for availing ITC in relation to the said invoices issued by the corresponding suppliers during the period from July, 2017 to March, 2018.

Conclusion:

In conclusion we come to know that last date for the filing of GSTR-3B return for the month of September,2018 is 20th October, 2018 for taxpayers self-assessing and availing ITC through return in FORM GSTR-3B and for the taxpayers who are recently migrated last date for file GSTR return is 31st  December, 2018 or the date of filing of annual return whichever is earlier.

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