Last Date to Claim GST Input Tax Credit for FY 2025-26: 30 November 2026 (Section 16(4)) and a 10-Day Reconciliation Checklist

GST | RegisCorp Team

Short answer: Under Section 16(4) of the CGST Act, input tax credit on an invoice or debit note dated in FY 2025-26 can be claimed only up to the earlier of two dates: 30 November 2026, or the date you file the annual return (GSTR-9) for FY 2025-26. In practice, the October 2026 GSTR-3B, due on 20 November 2026 for most taxpayers, is the last return that can safely carry this year's credits. Anything you miss after that can lapse for good, so reconcile your books against GSTR-2B and the Invoice Management System (IMS) now, chase suppliers early, and claim every eligible invoice in the October return.

How to read this post. The 30 November limit comes from Section 16(4) of the CGST Act and is widely reported by tax-practitioner sources for FY 2025-26. Due dates and any extension can change by notification, so confirm the dates for your return type on the GST portal before you file. This is general information, not tax advice.

Why this date matters

Input tax credit is the tax you paid on purchases that you set off against tax on your sales. It is a right only when the conditions in Section 16 are met, and one of those conditions is time. A business that misses the cut-off cannot ask for the credit later, even if the invoice was valid and the supplier paid the tax. For many small traders and service firms the unclaimed amount is a direct hit to profit.

The conditions that must all be true

Time is only one test. For each invoice you claim, check that:

• You hold a valid tax invoice or debit note from a registered supplier.
• You have received the goods or services.
• The supplier has actually paid the tax to the government, which shows up as the invoice appearing in your GSTR-2B.
• You have filed your own GSTR-3B for the period in which you claim.
• You have paid the supplier within 180 days of the invoice date, or you reverse the credit with interest.

If any one fails, the credit is at risk, however neat the books look.

A 10-day reconciliation checklist

Use the days before 20 November like this.

1. Pull your purchase register for FY 2025-26. Include April 2025 to March 2026 invoices and debit notes, including any entered late.
2. Compare it with GSTR-2B and IMS. Look for two gaps: invoices in your books but not in the portal, and invoices in the portal but not in your books.
3. Chase suppliers for the first gap. Ask them to report the invoice in their GSTR-1. For October, the monthly GSTR-1 date is commonly 11 November, and 13 November for QRMP suppliers using the invoice furnishing facility. A supplier who files late may miss your October GSTR-2B.
4. Reject wrong invoices on IMS. Invoices that do not belong to you, or that you dispute, should be rejected there rather than left pending.
5. Collect missing documents. If the supplier has reported an invoice but you cannot find your copy, ask for it now.
6. Re-run the comparison once the October GSTR-2B is generated, around mid-November, and fix the last differences.
7. Check the 180-day rule. List the invoices older than 180 days that are still unpaid. Either pay them or reverse the credit with interest.
8. File the October GSTR-3B on time, claiming every eligible credit that is visible in GSTR-2B and backed by an invoice.

Common mistakes to avoid

• Waiting for the annual return. If you file GSTR-9 before 30 November, that earlier date becomes your cut-off.
• Claiming credit that is not in GSTR-2B. It invites a mismatch notice.
• Ignoring pending IMS invoices. Pending items can end up counted or dropped in ways you did not intend.
• Leaving the supplier chase to the last day. Supplier filing dates, not yours, decide whether the invoice shows up in time.
• Forgetting reversals. Unpaid supplier invoices past 180 days, blocked credits and personal-use items need reversal, not a claim.

Frequently asked questions

Is 30 November a fixed date every year? The law fixes 30 November following the end of the financial year, or the annual return date if earlier. Check for any change made by a notification.

What if the supplier files late and the invoice misses October's GSTR-2B? The credit may not be claimable once the cut-off passes. Speak to your adviser early about your options.

Can I claim it in the November return? Not for FY 2025-26 invoices, if the cut-off has passed.

Does this also apply to debit notes? Yes, Section 16(4) covers invoices and debit notes.

What about credit notes? Credit notes affect the supplier's tax liability and your credit under their own rules. Match them as part of the reconciliation.

I got a notice about mismatched credit. What now? Gather invoices, GSTR-2B and proof of payment, and answer within the time given. See our guide on GST notice reply.

Other dates this month

For audit cases, the income tax return deadline for AY 2026-27 is reported as extended to 21 November 2026 (tax audit report to 21 October). Confirm with the official circular, and note that it covers taxpayers whose accounts are required to be audited, not everyone.

How RegisCorp can help

We reconcile your purchase register with GSTR-2B and IMS, list the invoices at risk, draft supplier reminders, and file the October GSTR-3B. If you want a full review before year-end, see our GST health check. For the other recent changes, read our posts on GST changes from 1 November 2026 and the revised GST REG-01.

Official sources

• GST portal: gst.gov.in
• CBIC notifications and circulars: cbic.gov.in
• Income Tax Department: incometax.gov.in

Last updated 4 November 2026. Rules change often. Verify every date against the notification and the live GST portal before you act.