Missing input credit pertains to last financial year 2017-18, can be claimed by due date for filing September month return or actual date of filing annual return whichever is earlier.
Which means september 25th is the last for claiming missing ITC belongs to last year.
Hence you can't take credit of missing ITC of last year, if you file the return by delay.
Hello Naveen,
I would like to answer to your question.
Missing input credit pertains to last financial year 2017-18, can be claimed by due date for filing September month return or actual date of filing annual return whichever is earlier.
Which means september 25th is the last for claiming missing ITC belongs to last year.
Hence you can't take credit of missing ITC of last year, if you file the return by delay.
Hope u got clarity
refer link for full detailed.
https://www.taxflora.com/blog/all-about-input-tax-credit-under-gst