Delay receive inpute Interest applicable or not

This discussion concerns the applicability of interest on Input Tax Credit (ITC) claimed in the GSTR-9 annual return for the 2017-18 financial year. The user mistakenly claimed and utilised ITC for March 2018 in their annual return, leading to a query from a state officer regarding interest liability. Advice suggests reconciling ITC claims for both 2017-18 and the present period with the GST officer, as ITC was claimable based on invoices during that time.