Answer

1. F

   Facts

   Under Sec 16(4), ITC on an invoice or debit note of a financial year can be taken up to 30 November of the next financial year or the date of filing the annual return, whichever is earlier. After that, the credit is lost.

2. P

   Provisions and law

   • Sec 16(4), CGST Act 2017ITC for a year cannot be taken after 30 November of the next year or the annual return, whichever is earlier
   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
3. A

   Analysis

   ITC for a 2025-26 invoice of ₹45,000 can be claimed in any GSTR-3B filed up to 30 November 2026, as long as the invoice is in GSTR-2B. If you file GSTR-9 earlier, say on 15 October 2026, the window closes on that date. Run a year-end review in October so you claim every eligible missed credit in time.

4. C

   Conclusion

   1. 1Pull GSTR-2B for all months of the year and compare with ITC claimed in GSTR-3B
   2. 2List eligible credits not yet claimed
   3. 3Claim them in the GSTR-3B filed on or before 30 November
   4. 4Do not file GSTR-9 before claiming them

The portal may not stop a late claim, but the credit is not allowed and will be demanded with interest.

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