ITC GST input tax credit

Yes, claiming input GST is allowed. The time limit to claim whichever is earlier (1) due date for filing the annual return for that financial year, (2) the date of filing the monthly return for September of the next financial year. However, according to the new amendment, you can now claim input tax credit as reflected in GSTR-2B but we can go beyond the GSTR-2B if we have sufficient reason behind the late input taken.

pLEASE SEE SECTION 16(4) OF CGST ACT