# Time Limit for Availing ITC — Section 16(4)

## General Rule

A registered person shall not be entitled to take ITC in respect of any invoice or debit note for supply of goods/services after the earlier of:

1. 30th November following the end of the financial year to which the invoice/debit note pertains; OR

2. Date of furnishing the Annual Return for that financial year.

## Special Situations

### A. Registration Cases

For a person who obtains registration, the time limit is computed from the date of grant of registration (within prescribed timelines under Section 18).

### B. Revocation of Cancellation of Registration

Where registration is cancelled and later revoked, the registered person may claim ITC pertaining to the period between:

The effective date of cancellation of registration, AND
The date of order of revocation of cancellation.

Procedure: Returns for the intervening period must be filed within 30 days from the date of order of revocation of cancellation.

## Summary Table

Situation	Time Limit
Normal supply	Earlier of: 30th Nov following FY-end OR date of filing Annual Return
Revocation of cancellation	File pending returns within 30 days of revocation order

Worked example

### Example 1

Example 1 — Normal Time Limit:

Mr. X received a tax invoice dated 15th August 2024 (FY 2024-25). The Annual Return for FY 2024-25 is filed on 15th October 2025.

→ Last date to claim ITC = earlier of:

(a) 30th November 2025, OR

(b) 15th October 2025 (date of Annual Return).

→ Hence, ITC must be claimed on or before 15th October 2025.

### Example 2

Example 2 — Annual Return Filed Late:

Debit note pertains to FY 2024-25. Annual Return is filed on 28th February 2026.

→ Last date = earlier of 30th Nov 2025 OR 28th Feb 2026 = 30th November 2025.

### Example 3

Example 3 — Revocation of Cancellation:

Mr. Y's registration was cancelled w.e.f. 1st January 2026. The cancellation was revoked by order dated 1st May 2026.

→ Mr. Y can claim ITC for the period 1st Jan 2026 to 1st May 2026 by filing returns within 30 days from 1st May 2026, i.e., by 31st May 2026.

⚠️ Common exam mistakes

Treating the time limit as 'later of' the two dates — it is the EARLIER of the two.
Assuming time limit runs from invoice date — it runs from the end of the financial year to which the invoice pertains.
In revocation cases, missing the 30-day window from the revocation order date to file pending returns.
Confusing time limit with the date of payment to supplier (which is a separate 180-day rule).

Bare-Act text Section 16(4) · Central Goods and Services Tax Act, 2017 · click to expand

Section 16(4): A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.

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Time Limit for Availing ITC (Section 16(4))

Worked example

⚠️ Common exam mistakes