TIME LIMIT TO CLIAM ITC FOR FY 2022-23

What is the last date to claim ITC for FY 22-23?

Which Month Return ?

30th November is the last date to claim ITC of FY 22-23 i.e., in Oct 23 return.

The ITC claim deadline for FY 2022-23 was November 30, 2023, or the date of filing GSTR-9 for FY 2022-23, whichever came earlier.

If you have not claimed an ITC pertaining to FY 2022-23 by that deadline, the ITC is permanently lost under Section 16(4) of the CGST Act. There is no provision to go back and claim it in a later GSTR-3B.

However, there are two important nuances:

1. If the ITC was not claimed due to a supplier not reflecting the invoice in GSTR-1 on time: The Supreme Court in M/s Safari Retreats case clarified that ITC cannot be denied on the basis of GSTR-2A/2B mismatch if the taxpayer has the valid invoice and the tax has been paid by the supplier. Some notices on this basis are being challenged in courts.

2. If you have received an ITC reversal notice citing Section 16(4) and the invoice was genuinely from FY 2022-23 but the supplier uploaded it late: document your purchase invoice date and payment evidence. The underlying tax was paid - the mismatch may be challengeable depending on facts.

Going forward, reconcile ITC every quarter and do not leave unclaimed credits sitting beyond October of the next financial year. This [GSTR-9 filing guide for FY 2025-26](https://taxgarden.in/blog/gstr-9-annual-return-filing-guide-fy-2025-26-india) also covers ITC reporting in the annual return.