# Special Points for Availment of ITC
Beyond the seven base conditions, three special rules govern timing, payment and capital goods.
## (A) Maximum Time Limit to Avail ITC
ITC on an invoice or debit note must be availed by the EARLIER of:
- 30th November following the end of the FY in which invoice/debit note was issued, OR
- Date of filing of Annual Return for that FY.
> Note: For debit notes, the time limit is linked to the debit note's own date (not the underlying invoice's date) — a debit note has its own life.
Cancellation/Revocation exception: If registration is cancelled and later revoked, ITC can be taken in the GSTR-3B filed within 30 days from the revocation order — even if the normal time limit has expired.
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## (B) Payment to Supplier Within 180 Days
Rule: The recipient must pay the supplier (value + tax) within 180 days from the date of invoice.
If not paid:
- Credit availed shall be added to output tax liability in GSTR-3B of the period in which 180 days elapses.
- Interest @ 18% p.a. u/s 50 is payable from the date of utilisation to the date of payment/reversal of credit.
- ITC can be re-availed when payment is eventually made — and the normal time limit does NOT apply for re-availment.
- If partial payment is made, reversal is proportionate to the unpaid amount.
Rule does NOT apply to:
- RCM supplies (recipient is paying tax directly anyway)
- Deemed supply under Schedule I (no consideration involved)
- Additions to value paid directly to third parties by recipient
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## (C) GST on Capital Goods
The taxpayer must choose one of the following — not both:
- Capitalise the tax and claim depreciation under Income Tax Act, OR
- Take ITC of the tax paid.
Double benefit (capitalise + claim ITC) is prohibited.