CBIC Clarification on ICAI request to extend Deadline upto 31 Dec. 2018 for availing ITC (FY 2017-18

CBIC clarifies that deadline for availing the ITC for FY 2017-18 will continue to be 20 Oct. 2018 (i.e. due date for filing GSTR-3B of Sept. 2018) except in the case of Taxpayers under Migration who can file GSTR-3B for Sept. 2018 by 31 Dec. 2018. This clarification follows the ICAI request/ representation letter to extend the deadline to avail ITC upto 31 Dec. 2018.

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