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.
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