*Time limit for availing ITC pertaining to the FY 2022-23 coming to an end: Avail the ITC pertaining to FY 2022-23 till 30th November 2023 or the date of filing of Annual return for FY 2022-23 whichever is earlier* .
Accordingly, a registered person can claim ITC for FY 2019-20 up to October 20, 2020. Further, no debit notes and invoices pertaining to FY 2019-20 shall be accepted post-Sep 2020. If you have already filed GSTR-3B then you can't claim the ITC for the same.
As mentioned by Raja PM on 10 Oct is very clear. The last date is not linked with filing date of return, It says the exact Last date. It is my opinion.