Itc as per 2?

from which date it is mandatory to take itc as per 2b?

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thank you.
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Quick Summary
This discussion clarifies the deadline for claiming Input Tax Credit (ITC) as per Section 16(4) of the CGST Act, 2017. The latest date to avail ITC for a financial year's invoices is the earlier of the due date for filing the September return or the Annual Return. Notification No. 82/2020–Central Tax dated 10th November is referenced in relation to these rules.

As per Section 16(4) of the CGST Act, 2017 the last date to avail ITC for the invoices of a particular financial year would be the due date of filing of

return under Section 39 of the CGST Act, 2017 for the month of September following the end of the relevant financial year or
Annual Return u/s 44 of the CGST Act, 2017 for the relevant financial year, whichever is earlier.
CBIC has vide Notification No. 82/2020–Central Tax dated 10th November,
Agree with raj ji

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