TaxTMI 
TaxTMI 
A notice has been received requiring reversal of Input Tax Credit (ITC) allegedly claimed in violation of Section 16(4) of the GST Act for F.Y 2021-22. I have checked my GST return records and found that GSTR-3B for the month of March 2022 was filed on 07-12-2022. Is there any remedy available to me in this situation?
Reversal of Input Tax Credit (ITC) allegedly claimed in violation of Section 16(4) of the GST Act
07 Jul 2025 
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Input Tax Credit time limit under Section 16(4) requires reversal if claimed after the statutory cutoff; interest may apply.
Reversal of Input Tax Credit (ITC) is required where ITC is claimed after the statutory cutoff in Section 16(4), which bars entitlement after the thirtieth day of November following the end of the relevant financial year or after furnishing the annual return, whichever is earlier. Late claims generally compel reversal and may attract interest, and courts have stressed strict adherence to the statutory timeline as ITC is a conditional concession. (AI Summary)
Reversal of Input Tax Credit (ITC) is required where ITC is claimed after the statutory cutoff in Section 16(4), which bars entitlement after the thirtieth day of November following the end of the relevant financial year or after furnishing the annual return, whichever is earlier. Late claims generally compel reversal and may attract interest, and courts have stressed strict adherence to the statutory timeline as ITC is a conditional concession. (AI Summary)