Is the GST ITC deadline 30 November or GSTR-9?
Section 16(4) of the CGST Act bars input tax credit after 30 November following the financial year of the invoice, or the date the annual return is filed, whichever is earlier. How GSTR-2B, RCM self-invoices and the 2024 past-year windows fit.
In this guide
A registered person cannot take input tax credit on an invoice or debit note after 30 November following the end of the financial year to which that document pertains, or after furnishing the relevant annual return, whichever is earlier. That bar is section 16(4) of the CGST Act. Credit also has to pass section 16(2). Appearing in GSTR-2B does not extend the window.
What is the ITC time limit?
Section 16(4) of the CGST Act says a registered person shall not take input tax credit on an invoice or debit note after the thirtieth day of November following the end of the financial year to which that invoice or debit note pertains, or after furnishing the relevant annual return, whichever is earlier.
The year that matters is the year of the tax invoice (or debit note), not the year you noticed it. An invoice dated March sits in that March year even if GSTR-2B shows it in May.
Which date is earlier, November or GSTR-9?
Whichever of the two events happens first closes the window. File GSTR-9 in August and October is already too late. Wait until December to file GSTR-9 and 30 November has already closed it.
| Event | What it does to ITC |
|---|---|
| 30 November after that FY | Last calendar date, unless GSTR-9 was already filed |
| Date GSTR-9 for that FY is furnished | Closes the window on that day, even if November is later |
Until Notification 18/2022-Central Tax, the first limb was 30 September (the due date of the September GSTR-3B). The live section now names 30 November. Do not reuse the September date.
Which invoice year does section 16(4) count from?
Section 16(4) counts from the financial year of the invoice or debit note itself. An invoice dated 28 March 2026 sits in FY 2025-26, so its credit closes on 30 November 2026 even though GSTR-2B first showed it in April 2026. The year the supplier reported the document is irrelevant to the 16(4) clock.
Does a belated GSTR-3B still carry the credit?
A belated GSTR-3B carries the credit only if it is filed before the earlier of 30 November and the annual return for that year. Section 16(4) fixes the outer date, not the return's own due date, so a GSTR-3B for June 2026 filed in October 2026 still carries FY 2025-26 credit. Late fee under section 47 and interest under section 50 apply separately.
Must section 16(2) also be met?
Yes. Section 16(4) is a time bar, not a substitute for the conditions in section 16(2). You still need a tax invoice or debit note, receipt of the goods or services, tax actually paid to the government, and a return under section 39. Blocked heads under section 17(5) stay blocked even inside the window. See GST blocked credits.
Does GSTR-2B beat the time bar?
No. GSTR-2B lists invoices the supplier reported. It does not grant extra time and it does not decide eligibility. An invoice can sit in GSTR-2B and still be time-barred, blocked under section 17(5), or unpaid by the recipient past 180 days.
Matching GSTR-2B against books is still the hygiene step. The matching does not move 30 November. The walkthrough for that matching is in GSTR-2B ITC matching.
When does the RCM clock start?
For a reverse-charge supply from an unregistered person, Circular 211/05/2024-GST dated 26 June 2024 says the section 16(4) year is the year of the self-invoice the recipient issues under section 31(3)(f), not the year the supply was received.
That matters when the self-invoice is raised in a later year than the supply. The time limit then runs from the self-invoice's financial year. The circular was issued because field officers were counting from the supply year and shutting the credit a year too early.
What if the window has closed?
The credit is not available. Finance (No. 2) Act, 2024 inserted section 16(5) and 16(6) as a one-time past-year relief, explained in Circular 237/11/2024-GST. Those limbs covered specified older years and a cancellation-then-revocation case. They do not reopen 30 November for a current year.
Confirm the live text of section 16 on the CBIC tax-information site, then open the two circulars above from the GST Council. New GST procedure changes land in the CBIC / GST updates feed.
Practical checks
Common questions
What is the last date to claim GST ITC?
30 November following the financial year of the invoice or debit note, or the date you file the annual return for that year, whichever is earlier. Section 16(4) of the CGST Act sets both limbs.
If I file GSTR-9 in August, can I still take ITC in October?
No. Filing the annual return is the earlier limb. Once GSTR-9 for that year is furnished, section 16(4) closes even if 30 November has not arrived.
Was the deadline 30 September?
Yes, until Notification 18/2022-Central Tax substituted 30 November. The live text of section 16(4) now reads the thirtieth day of November following the end of the financial year, or the annual return, whichever is earlier.
Does GSTR-2B showing the invoice mean I can still take it?
No. GSTR-2B is a statement of invoices the supplier reported. It is not a grant of time. Section 16(4) still runs from the financial year of the invoice, and section 16(2) still has to be satisfied.
When does the 16(4) clock start on RCM from an unregistered person?
From the financial year of the self-invoice, not the year the supply was received. Circular 211/05/2024-GST dated 26 June 2024 clarifies that the invoice the recipient issues under section 31(3)(f) is the document section 16(4) looks at.
Do the 2017-18 to 2020-21 extensions still apply?
No as a live window. Section 16(5) and 16(6), inserted by Finance (No. 2) Act, 2024 and explained in Circular 237/11/2024-GST, gave a one-time past-year relief. They do not move the 30 November bar for later years.
Can I take ITC after 30 November by amending GSTR-3B?
No. Section 16(4) is a condition of entitlement, not a filing convenience. An amendment that tries to park a time-barred invoice in a later period does not recreate the credit.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 2 September 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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