Answer

1. F

   Facts

   Sec 16(4) ends the right to take a year's ITC on 30 November of the next year or on the date the annual return is filed, whichever is earlier. Filing GSTR-9 early closes the window early.

2. P

   Provisions and law

   • Sec 16(4), CGST Act 2017ITC of a year can be taken only till 30 November after the year or filing of the annual return, whichever is earlier
   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
3. A

   Analysis

   If you file GSTR-9 for FY 2025-26 on 20 September 2026, any FY 2025-26 invoice you have not yet claimed in GSTR-3B is lost after that date. Example: a supplier uploads a Rs 2 lakh invoice with Rs 36,000 GST in October. If GSTR-9 is already filed, that credit cannot be taken. So claim all pending ITC first, then file the annual return.

4. C

   Conclusion

   1. 1Before filing GSTR-9, run a final 2B versus purchase register check for the year
   2. 2Chase suppliers to upload missing invoices
   3. 3Claim pending eligible ITC in the next GSTR-3B
   4. 4File GSTR-9 only after these claims are in

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.