IGST ITC RELATED

This query is : Resolved

deepak (Querist)
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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?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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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.

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