If invoice received after balance sheet can we take gst credit

As per section 16(4) of the CGST Act, you Can take credit invoice pertaining to F.Y 22-23, up to the date of return for the month of September 23 or Annual return which ever is earlier. please refer section 16(4) .

Also  you have to fulfil all conditions  in section 16(2)  of  the CGST  to avail ITC , and ITC should not be under blocked  credit  as  per  section 17(5) of the CGST Act  amended  till  today . 

You have to  fulfil  following  conditions  as per section 16(2)  of the CGST  Act  to avail   ITC . 

1) you must  have  valid Tax invoice . 

2) you must  received  the goods or  services 

3) You must  deposit  tax  to govt  account . collected  from  customer 

5)  you  as a recipient  should  file all  returns 

6)  your  ITC  should  reflect  in GSTR2B  . 

7)  Your  ITC should not be under Blocked  Credit 

If  you fulfil  above conditions , then as per   section 16(4)  time limit  is given above in my first  reply .