Missed Input Tax Credit for FY 2025-26? The 30 November 2026 Deadline

Every year some businesses find purchase invoices from the previous year that they never claimed credit on. A supplier uploaded late, a bill sat in someone's drawer, or the accountant waited for a credit note that never came. For invoices dated between 1 April 2025 and 31 March 2026, the window to claim that credit closes on 30 November 2026.

The rule

Section 16(4) of the CGST Act says credit on an invoice or debit note can be claimed only up to the earlier of:

• ✓30 November after the end of the financial year the document belongs to, or
• ✓the date you file your annual return (GSTR-9) for that year.

So for FY 2025-26 documents the last day is 30 November 2026. If you file GSTR-9 for FY 2025-26 before that, the window closes on the day you file it. Credit you have not claimed by then is lost for good.

For a debit note, the year that counts is the year of the debit note, not the year of the original invoice.

Which return is your last chance

Quarterly filers have less time than they think. If you file under QRMP, your real deadline is this month.

A worked example

A Surat textile trader files monthly. In October 2026 the accountant compares the FY 2025-26 purchase register with GSTR-2B and finds:

The first two can still be claimed in the October 2026 GSTR-3B: ₹63,000 of credit. The third cannot be claimed until the supplier uploads it. The supplier has to report it in their GSTR-1 for October (due 11 November) so that it appears in the buyer's GSTR-2B generated on 14 November, in time for the October GSTR-3B.

How to find missed credit

1. Export the purchase register for FY 2025-26 from your books, with supplier GSTIN, invoice number, date and tax.
2. Download GSTR-2B for every month from April 2025 to September 2026. Suppliers often upload last year's invoices months later, so FY 2025-26 invoices can appear in 2026-27 statements.
3. Match on GSTIN and invoice number. Each unmatched line is either credit you have not claimed or an invoice your supplier has not uploaded.
4. Check reverse-charge entries. Credit on tax you paid under reverse charge is easy to forget, because no supplier uploads it for you.
5. Look at the Invoice Management System (IMS). Records you kept "pending" stay there only until the Section 16(4) date and then disappear.

Conditions still apply

A late claim is still a normal claim. You need the tax invoice, the goods or services must have been received, the invoice must be in your GSTR-2B, and the supplier must have paid the tax. If you have not paid the supplier within 180 days of the invoice date, the credit must be reversed until you do pay.

Before you file GSTR-9

GSTR-9 for FY 2025-26 is due on 31 December 2026, but do not file it before you have claimed everything you are owed. Filing the annual return first closes the credit window early.

Frequently asked questions

Sources

• ✓Section 16(4) time limit explained, Busy
• ✓Eligible ITC conditions and timelines for FY 2025-26, TaxGuru
• ✓IMS FAQs: pending records and the Section 16(4) cut-off, ClearTax

This is a summary, not legal advice. Confirm with your chartered accountant before you rely on it.