Time limit for claiming Input GST credit

• Under Section 16(4) CGST, you must claim ITC (including for import IGST) by 30th November of the year following the FY, or by your annual return date — whichever is earlier.

• A recent Maharashtra AAR ruled that this deadline applies to import IGST too, so you can't claim after it.

• A Tamil Nadu AAR gave relief for re-assessed Bill of Entry: the clock starts from reassessment, not original import.

• Given the risk, you should review reassessments, talk to your CA, and consider whether litigation is feasible — but there’s no broad “extension” available just because you missed the deadline.

The deadline to claim ITC for FY 2025-26 is the earlier of: November 30, 2026, or the date you file your GSTR-9 annual return for FY 2025-26. Any credit missed after that cutoff cannot be reclaimed.
So if you have missed invoices from this year, reconcile them against GSTR-2B now and include them in GSTR-3B before November. Worth checking your books once before the July GSTR-3B cycle closes.