If a registered person forgets to avail ITC on imports in GSTR-3B for F.Y 2018-19, can he avail the ITC in such case?

Section 16(4) imposed restrictions in terms of time limit in which ITC can be availed. This section provides that 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 after the [thirtieth day of November] following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. The section does not provide any restriction on any ITC which is in respect of any Invoice or debit note for supply of goods & services and since ITC in respect of goods is not in respect of Invoice but BOE. Such ITC shall not be restricted by Section 16(4) & can be availed.