Last date to claim ITC for FY 2025-26
30 November is the final date to claim input tax credit on invoices from the previous financial year, to report credit notes for that year, and to correct mistakes in that year's GSTR-1 or GSTR-3B. Filing the annual return earlier closes the window sooner.
- Who it applies to
- Every regular GST-registered business.
- When
- 30 November after the financial year ends, or the date you file the annual return, whichever is earlier.
- How often
- Once a year
- If you miss it
- The credit is lost for good. It cannot be claimed in a later return, and errors left in last year's GSTR-1 can no longer be amended.
Every ITC cut-off date in this calendar
| For the period | Due date | For | Status |
|---|---|---|---|
| FY 2025-26 | 30 November 2026Monday | Monthly filers, Quarterly (QRMP) filers |
What to keep ready
- Last year's purchase register, matched with GSTR-2B
- Supplier invoices that were booked late or missed
- Credit notes for last year's sales
- Any GSTR-1 corrections still pending
Frequently asked questions
When is ITC cut-off due in 2026-27?
30 November after the financial year ends, or the date you file the annual return, whichever is earlier.
Who does ITC cut-off apply to?
Every regular GST-registered business.
What happens if I miss ITC cut-off?
The credit is lost for good. It cannot be claimed in a later return, and errors left in last year's GSTR-1 can no longer be amended.
Shown on the calendar for: monthly filers, quarterly (qrmp) filers.
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