IGST ITC RELATED
This query is : Resolved
22 January 2026
IGST amount of Bill of Entry of Import of Goods dated 14.5.25 had not come in GSTR-2B earlier, now it has come in OCT TO DEC 2025 of GSTR-2B, can we claim it now in GSTR-3B in oct to march return?
26 January 2026
The Time Limit (Section 16(4))
Under the GST Act, the deadline to claim ITC for an invoice or Bill of Entry from Financial Year 2025-26 (which includes May 2025) is:
30th November 2026, or
The date of filing the Annual Return for FY 2025-26, whichever is earlier.
Since you are claiming it in the Oct 2025–March 2026 period, you are well within the legal time limit.
Under the GST Act, the deadline to claim ITC for an invoice or Bill of Entry from Financial Year 2025-26 (which includes May 2025) is:
30th November 2026, or
The date of filing the Annual Return for FY 2025-26, whichever is earlier.
Since you are claiming it in the Oct 2025–March 2026 period, you are well within the legal time limit.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Under construction property in ITR
- Gift of mutual fund units to daughter
- Building tax payment deduction in rental Income
- Upload Level ValidationITR3Category of Defect B/D
- Reporting of STCG on Property in ITR
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Not able to file ITR
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
