Tax Consultant
1878 Points
Posted on 01 September 2026
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.