Input tax credit deadline: claim FY 2025-26 ITC by 30 November 2026, and the 3 other conditions people miss

Last updated 21 Oct 2026 · India

Short answer. Under section 16(4) of the CGST Act, ITC on an invoice or debit note of a financial year can be claimed only in a return filed by 30 November of the next year or the date you file the annual return, whichever is earlier. For FY 2025-26 purchases the last date is 30 November 2026. You also need the invoice to show in your GSTR-2B (section 16(2)(aa)), to have received the goods or services, and to pay the supplier within 180 days.

The four conditions (section 16(2))

You hold a tax invoice or debit note.
The supplier has reported it, so it appears in your GSTR-2B.
You have received the goods or services.
The supplier has paid the tax, and you pay the supplier within 180 days of the invoice date (otherwise reverse the ITC with interest, and re-claim when you pay).

Deadline for FY 2025-26 purchases

Event	Effect
GSTR-3B for any period filed on or before 30 Nov 2026	Can still carry missed FY 2025-26 ITC
GSTR-9 for FY 2025-26 filed before 30 Nov 2026	Deadline ends on that earlier date
After 30 Nov 2026	FY 2025-26 ITC is time-barred

Monthly filers: the October 2026 GSTR-3B (due 20 November) is normally the last routine chance. Quarterly (QRMP) filers: claim it in a return you actually file by 30 November.

Common mistakes

Filing GSTR-9 early and then finding missed ITC. Filing the annual return closes the window for that year.
Waiting for a supplier who never uploads. Chase in October, not December; credit not in GSTR-2B cannot be claimed.
Not tracking the 180-day payment rule for slow-paid suppliers.
Counting the invoice date, not the year. The limit is linked to the financial year of the invoice.

Checklist (do it before mid-November)

Purchase register vs GSTR-2B reconciled for Apr 2025–Mar 2026
Missing suppliers chased to upload
Unpaid invoices over 180 days reviewed
Missed ITC claimed in a GSTR-3B filed by 30 Nov 2026
GSTR-9 filed only after the ITC review

Frequently asked questions

What is the last date to claim ITC for FY 2025-26?

30 November 2026, or the date you file the FY 2025-26 annual return if that is earlier (section 16(4), CGST Act).

Can I claim ITC that is not in GSTR-2B?

No. Since 1 January 2022 section 16(2)(aa) allows ITC only where the supplier has reported the invoice so that it appears in your GSTR-2B.

What if I do not pay my supplier within 180 days?

You must reverse the ITC with interest; you can take it again once you pay.

Does filing GSTR-9 early affect the ITC deadline?

Yes. The deadline is 30 November or the annual return filing date, whichever is earlier.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 21 Oct 2026.

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