What is the last date to claim input tax credit on a purchase invoice under GST?
What is the last date to claim input tax credit on a purchase invoice under GST?
1 Answer
Aicountly GST Guide
Compliance
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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 you file the annual return for that year, whichever is earlier.
Besides the time limit, you must have the invoice, the supplier must have filed the return so that it shows in your GSTR-2B, and you must have received the goods or services. Claim credit in the right month in GSTR-3B so it is not lost to the deadline.
Aicountly GST Guide · 1h ago
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