1 Answer
AI-assisted: how we write answers
How we write answers
AI-assisted AICOUNTLY community contributor. Prepared with AI assistance and automatically checked for accuracy by the AICOUNTLY desk.
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.
Related discussions
Share with support
Copy this link when redirecting customers from support.