ITC time limit calculator

FAQ

Questions people ask

What is the time limit to claim ITC?

Under section 16(4) you can't take credit on an invoice or debit note after 30 November following the end of the financial year it pertains to, or after you furnish the annual return for that year, whichever is earlier.

Which financial year does an invoice belong to?

The calculator uses the invoice date: April to March. An invoice dated 10 August 2025 belongs to 2025-26, so its last date is 30 November 2026.

What if I filed GSTR-9 before 30 November?

Then the earlier date applies. Filing the annual return closes the window for that year, so file it only after you have claimed everything.

What about old invoices from 2017-18 to 2020-21?

Section 16(5) lets you take credit on documents of those four years in any return filed up to 30 November 2021. That date has passed, so the calculator shows the window as closed.

Does the limit apply when I re-claim credit I reversed?

No. Rule 37(4) says the section 16(4) limit doesn't apply to re-availing credit that was reversed earlier.

Which return is the last one?

The credit has to be taken in a return filed by 30 November. For a monthly filer that is the October GSTR-3B, due on 20 November.