24 June 2025
According to the updated provision, the last date to claim ITC under GST is whichever comes earlier: The 30th of November following the end of the relevant financial year or. The date of filing the annual GST return using Form GSTR 9. Debit Notes or Credit Notes can be issued anytime. There is no prescribed time limit for issuing them. From FY 2020-21 onwards, the compulsory GST audit requirement by a CA/CMA for taxpayers with a turnover exceeding Rs.2 crore stands removed.