Cgst act 16(4)

what is the time limits claim input tax credit
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Quick Summary
This discussion clarifies the time limits for claiming Input Tax Credit (ITC) under Section 16(4) of the CGST Act. The rule states that ITC must be claimed by 30th November following the end of the financial year, or before the date of furnishing the annual return, whichever is earlier. A case challenging this rule has been filed in the Supreme Court.

30th November ( after end of the financial year) or before the date of furnishing of Annual return, which ever is earlier.

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That's the Rule...
Case has been filled in supreme court challenging the same.

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