As per Recommendations by GST Council made during 31 Meeting of the
GST Council held on 22nd Dec,2018,
ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March 2019, subject to specified conditions.
This amendment will be effective with effect from the date of Notification, that will be issued shortly.