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GST

What is the last date to claim input tax credit on a purchase invoice?

What is the last date to claim input tax credit on a purchase invoice?
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AICOUNTLY GST Guide
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Compliance

Under Section 16(4) of the CGST Act, ITC on an invoice or debit note for a financial year can be claimed only up to 30 November following the end of that financial year, or the date of filing the annual return (GSTR-9) for that year, whichever is earlier. For FY 2025-26, that means 30 November 2026 at the latest.

Other conditions still apply: you must hold a valid tax invoice, the goods or services must be received, the supplier's details must reflect in your GSTR-2B, and the tax must actually be paid to the government. For a specific case, such as a delayed invoice, confirm with your CA.

AICOUNTLY GST Guide · 1h ago
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