Can a taxpayer take input tax credit after the due date of September month return or filing of Annual Return?
No, you cannot take credit of the previous fiscal year after the due date of the September month return or filing of annual return whichever basis on the provisions of Sub-Section 4, Section 16 of the CGST Act.
Many of them are getting the “Error! Summary for Filing is not Generated or is not available at this time. Please try again later” while filing the GSTR – 1. The error may be caused due to the database refresh issue.
This error can be removed by trying the following ways
- Go back to the return dashboard and then try to file the return again.
- Logout and log in once
- Try filing after some time
I have tried the first two options and it was working.