Govt. clarifies on last date for availing ITC for period July 2017 - March 2018

Govt. clarifies on last date available to avail ITC in respect of invoices/debit notes relating to such invoices pertaining to period July 2017 to March, 2018; Explains that according to Section 16 (4) of CGST Act, 2017, a registered person shall not be entitled to take ITC after due date of furnishing return u/s 39 for September following end of financial year to which such invoice pertains or furnishing relevant Annual Return, whichever is earlier; Accordingly, clarifies th...