GST Update : Time limit for availing Input Tax Credit

Under Section 16(4) of the CGST Act, ITC on any invoice must be availed by the earlier of:

1. The due date of the GSTR-3B for November following the end of the financial year (i.e., 20th December for the previous FY), or
2. The date of filing of the Annual Return (GSTR-9)

For FY 2024-25: the hard cut-off is 20 December 2025 OR the date of filing GSTR-9 for FY 2024-25, whichever comes first.

Common situations where credits get blocked:
- Supplier issues an invoice in March but uploads to GSTR-1 in May (too late for recipient to claim in GSTR-3B Dec or GSTR-9)
- Recipient misses the invoice in GSTR-2B and discovers it after the cut-off date
- ITC reversal done incorrectly in an earlier period and re-credit attempted after the cut-off

If the cut-off has passed, the only option is to check if Section 128A (amnesty) applies for the interest/penalty on the blocked credit. For invoices genuinely missed due to GSTR-2B auto-population delays, courts have started granting relief ,  but it needs to be litigated.

For the full Section 16(4) timeline and what to do when credit is blocked, this [GST ITC eligibility guide](https://taxgarden.in/blog/gst-section-16-4-itc-time-limit-annual-return-india-2026) has the exact cut-off dates by FY.