Can pending ITC of FY2019-20 be taken in Current Year's GST-3B?

This discussion addresses whether Input Tax Credit (ITC) from FY 2019-20, which was not claimed in the relevant GST-3B but was accounted for in the Income Tax return, can be claimed in the current year's GST-3B. The consensus is that the time limit for claiming ITC for a financial year expires in September of the following year, as per Section 16(4) of the CGST Act. Therefore, claiming ITC from FY 2019-20 in January 2021 is generally not permissible.