20th October 2019 is approaching soon & every person registered under GST must be aware that 20th October 2019 is the due date for availing ITC for FY 2018-19. The extract of section 16(4) of CGST Act, 2017 is reproduced below for reference. “A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both......