Answer

1. F

   Facts

   ITC of FY 2025-26 can be claimed up to 30 November 2026, or the date you file the annual return for that year, whichever is earlier.

2. P

   Provisions and law

   • Sec 16(4), CGST Act 2017No ITC on an invoice after 30 November following the end of the financial year, or after filing the annual return, whichever is earlier.
   • Sec 34, CGST Act 2017Credit notes and debit notes adjust tax on an invoice; a credit note must be declared by 30 November after the year or the annual return, whichever is earlier.
3. A

   Analysis

   Sec 16(4) is strict. An invoice dated March 2026 that first shows in your 2B for December 2026 cannot be claimed. If you file GSTR-9 early, say in October, the cut-off moves to that date. Run a full-year match in October and November and chase every missing supplier before the deadline.

4. C

   Conclusion

   1. 1Run a full-year match of purchase register with 2B in October.
   2. 2List missing invoices and push suppliers to report them.
   3. 3Claim all eligible ITC in the GSTR-3B filed by 30 November.
   4. 4File GSTR-9 only after claiming pending credit.

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