ITC time limit claim

This discussion clarifies the eligibility for claiming Input Tax Credit (ITC) even when a supplier files their return late. It confirms that ITC for the 2022-23 financial year can be claimed up to November 30, 2023. The key conditions for claiming ITC include possessing the invoice, having received the goods or services, the invoice appearing in your GSTR 2A/2B, and the ITC not being ineligible under Section 17(5) of the CGST Act.