Under Section 16(4) of the CGST Act, input tax credit on an invoice has to be claimed by 30 November following the end of the financial year, or by the date you file the annual return, whichever is earlier. For invoices of FY 2025-26, that date is 30 November 2026. In practice, the last return in which you can claim it is the GSTR-3B for October 2026, due on 20 November 2026 for monthly filers.
The FY 2025-26 deadlines that end on 30 November 2026
| What | Last date |
|---|---|
| Claim ITC on FY 2025-26 invoices and debit notes | 30 November 2026, or annual return date if earlier |
| Correct errors in FY 2025-26 GSTR-1 (missed invoices, wrong GSTIN, wrong amount) | 30 November 2026 |
| Issue and report credit notes for FY 2025-26 supplies | 30 November 2026 |
| GSTR-3B for October 2026 (monthly filers), the last return to claim the credit | 20 November 2026 |
| GSTR-9 annual return for FY 2025-26 | 31 December 2026 |
Five checks to run this week
- Match your purchase register with GSTR-2B for every month of FY 2025-26. List invoices that are in your books but not in GSTR-2B. These are usually the ones you have not claimed.
- Check IMS for pending invoices. Since October 2025, GSTR-2B is built from the Invoice Management System. Invoices left pending or rejected by mistake do not flow into your credit.
- Chase suppliers who have not filed. If a supplier has not reported an invoice in GSTR-1, ask them to do it in their October return, which is their last chance too.
- Look for credit you reversed and can now reclaim. If you reversed credit because a supplier had not filed GSTR-3B, check whether the supplier has filed since. Credit you can reclaim on that basis should be taken in the October return.
- Check blocked credit before you claim it. Credit on items such as motor vehicles, food and personal-use goods is blocked under Section 17(5). Claiming it now only creates a notice later.
What not to do
- Do not claim credit on invoices that are missing from GSTR-2B just to beat the deadline. Since 2022, credit is allowed only when the invoice appears in GSTR-2B, and such claims are picked up quickly in scrutiny.
- Do not file the annual return early if you still have credit to claim. Filing GSTR-9 before 30 November closes the window on that date.
Frequently asked questions
What is the last date to claim ITC for FY 2025-26?
30 November 2026, or the date of filing the annual return for FY 2025-26 if that is earlier, under Section 16(4) of the CGST Act.
In which return can I claim missed ITC of FY 2025-26?
In the GSTR-3B for October 2026, which monthly filers must file by 20 November 2026. Credit cannot be claimed in returns filed after 30 November 2026.
Can I claim missed ITC in the GSTR-9 annual return?
No. GSTR-9 only reports credit already claimed. Credit not claimed in GSTR-3B by the Section 16(4) cut-off is lost.
Can I claim ITC if the invoice is not in GSTR-2B?
No. Credit is allowed only on invoices that appear in your GSTR-2B. Ask the supplier to report the invoice in their GSTR-1 before the cut-off.
How Vitt-Marg helps
We reconcile purchase registers with GSTR-2B and IMS, follow up missing supplier invoices, and file GSTR-1, GSTR-3B and the annual return for businesses across Noida and Delhi NCR. If you want a last check on FY 2025-26 credit before 30 November, send us your purchase register.
General information, current as of 11 November 2026, not advice for a specific case. Due dates and fees change with MCA and CBDT notifications. Check with us before acting on it.