Time Limit for availing GST-ITC

[SAFETAB LIFESCIENCE]

Dear Team,

Please inform us the maximum time limit for availing GST-ITC.....

AI Summary

Time limit for availing GST input tax credit: deadline is the earlier of specified return filing or annual return.
The operative cutoff for claiming input tax credit is the earlier of filing the return required for the month of September following the end of the financial year or furnishing the relevant annual return; this limitation applies to invoices and debit notes pertaining to that financial year and governs eligibility for claims across intra-year periods. Filing the return in practice means the prescribed periodic return (GSTR-3 or, if continued in practice, GSTR-3B).