Where GST registration has been cancelled and subsequently restored through revocation, the taxpayer is generally required to ensure that all pending returns are filed correctly and statutory dues are discharged before claiming Input Tax Credit.
The eligibility of ITC will depend upon compliance with the conditions prescribed under GST law, including possession of valid tax invoices, receipt of goods or services, payment of tax by the supplier, and adherence to applicable time limits for availing credit.
In practice, taxpayers should carefully reconcile:
GSTR-2B with purchase records. Invoices received during the cancellation period. Vendor compliance status. ITC already claimed versus eligible ITC.
Any mismatch between books of accounts and GST returns may lead to notices or denial of credit during future departmental scrutiny.
Therefore, before claiming ITC after revocation, a detailed reconciliation exercise should be performed to ensure that all statutory conditions are satisfied and documentary evidence is available to support the claim.
YES, ITC CAN BE CLAIMED after revocation but only if you file all pending returns within the prescribed timelines.
Legal Basis : Joint reading of Section 16(4) + Rule 23 + Rule 21A suggests When GST registration is:
Cancelled → ITC cannot be availed
Suspended → ITC cannot be availed
Revoked → ITC becomes available again from the date of revocation subject to all pending GSTR‑3B and GSTR‑1 are filed for the cancellation period.
What Happens After Revocation?
ITC on invoices of the cancellation period is allowed and ITC auto-populates in GSTR‑2B once returns are filed and You can claim ITC in the first GSTR‑3B filed after revocation subject to following two restrictions.
1. Time Limit under Section 16(4)
You can claim ITC only if the invoice is within the permissible time limit:
For FY 2024–25 invoices → ITC allowed till 30 November 2025 and For FY 2025–26 invoices → ITC allowed till 30 November 2026. If the invoice is older than the Section 16(4) cut‑off then ITC is permanently lost, even after revocation.
2. ITC Cannot Be Claimed for the Suspension Period
During suspension You cannot take or use ITC or issue taxable invoices But after revocation, ITC becomes available only for eligible invoices.
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