Unclaimed ITC of import

This discussion addresses whether unclaimed Input Tax Credit (ITC) for imports from the 2022-23 financial year, which was not claimed in GSTR-2B or the GSTR-9C filing, can now be claimed. The core question revolves around the applicability of Section 16(4) of the GST Act, which sets a deadline for claiming ITC. Participants debate whether the claim is still possible or if the November 30th deadline has passed, rendering it unclaimable.