Last year invoice for GST ITC

This discussion clarifies whether a GST input tax credit (ITC) can be claimed on a purchase invoice received in January 2020, but dated February 2019. The consensus is that the ITC cannot be claimed. This is because the deadline for availing ITC for the financial year 2018-19 was 20th October 2019, and the relevant GST returns for September 2019 would have already been filed. Furthermore, rules prevent rectifying omissions to claim extra input after September 2020.