WE have recently imported some machinery from Australia and paid close to Rs.250.00 lacs as IGST on the BCD. The rules provide that input tax has to be claimed before the 30th NOV 2026. We wont be able to cliam this amount y the said deadline. Is there any way out? Any Court rulings, etc? Please advise
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Time limit for claiming Input GST credit
Replies (1)
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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.
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A recent Maharashtra AAR ruled that this deadline applies to import IGST too, so you can't claim after it.
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A Tamil Nadu AAR gave relief for re-assessed Bill of Entry: the clock starts from reassessment, not original import.
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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.
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