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.