Last to claim itc for FY 2024-25

For FY 2024-25 (Assessment Year 2025-26), the last date to claim Input Tax Credit (ITC) in GSTR-3B for a particular month is typically the due date for filing GSTR-3B for that month or the due date for filing GSTR-3B for September of the next financial year, whichever is earlier. 

There's also a cutoff for availing ITC for FY 2024-25 in the GTR-3B for November 2025 (due date 20th November 2025), considering the annual cutoff for claiming ITC for a financial year. 

The last date to claim ITC for FY 2025-26 is critical right now.

Under Section 16(4) of the CGST Act, ITC for any financial year must be claimed by the earlier of:
- Filing GSTR-3B for September of the next FY (for FY 2025-26: October 20, 2026), or
- Filing the annual return GSTR-9 for that FY

So for FY 2025-26, if you have not filed GSTR-9 yet, you have until October 20, 2026 to claim any missed ITC from April 2025 to March 2026. After that date, unclaimed ITC is permanently lapsed. No amendment, no revised return, no rectification - the credit is gone.

Three things to do right now (September 2026):
1. Pull your GSTR-2B for every month of FY 2025-26 and compare against your purchase register
2. Identify any invoices from FY 2025-26 suppliers that you missed claiming ITC on
3. Include those in your September 2026 GSTR-3B (due October 20) in Table 4(A)(5) - all other ITC

This [GST Section 16(4) ITC time limit guide](https://taxgarden.in/blog/gst-section-16-4-itc-time-limit-annual-return-india-2026) has the full rule with examples and common exceptions.

Correction: since Finance Act 2022, the Sec 16(4) cut-off is 30 November following the end of the FY (or the GSTR-9 filing date, if earlier) – not the September return or 20 October; so FY 2025-26 ITC can still be taken in any GSTR-3B filed up to 30 Nov 2026, while FY 2024-25 ITC closed on 30 Nov 2025.