ITC Time Limit Checker
Input tax credit you do not claim in time is lost for good. Enter an invoice or debit note date to see the last day you can claim it.
Before the claimWindow closes
- Run a full-year books vs GSTR-2B vs GSTR-3B comparison and list credit still unclaimed.
- Chase suppliers whose invoices are missing from GSTR-2B. Credit they never report cannot be claimed at all.
- Claim what is left in the October GSTR-3B, due 20 November. A late October return filed by 30 November still counts.
- File GSTR-9 only after the claim, since filing it early closes the claimWindow.
Read the full guide: last date to claim ITC for FY 2025-26.
Frequently Asked Questions
What is the last date to claim ITC for FY 2025-26?
30 November 2026, or the date you file your GSTR-9 for 2025-26 if that is earlier. The GSTR-3B claiming the credit has to be filed by then, not just the invoice uploaded.
Does the time limit run from the invoice date or the date I received the goods?
From the financial year of the invoice date. An invoice dated in March 2026 belongs to FY 2025-26, even if the goods arrived in April.
What about debit notes?
Since 1 January 2021, a debit note counts from its own date, not the original invoice's. A debit note issued in May 2026 for a 2025 invoice can be claimed until 30 November 2027.
Can ITC for FY 2017-18 to 2020-21 still be claimed?
No new claims, but section 16(5) protects credit already claimed in any return filed up to 30 November 2021. Notices denying that credit can be challenged on that basis.
My registration was cancelled and then restored. Does the deadline change?
Section 16(6) allows credit for the cancelled period in returns filed within 30 days of the revocation order. It applies only if the credit was not already time-barred on the cancellation date.