Regarding ITC Last financial year

Before filling annual return or before return of September wicthchever is earlier

Time limit for taking ITC for F.Y 2020-21 is up to filing of return (GSTR-3B) for the month of September 2021. The due date of filing of GSTR-3B for the month of September 2021 is 20th October 2021. Accordingly, a registered person can claim ITC for FY 2020-21 up to October 21, 2021 or up to filling of Annual return which ever is earlier