GST calculator · Section 16(4) and Section 16(5)

GST ITC Time Limit Calculator: Section 16(4) and 16(5)

Compare the document, annual-return and ITC claim dates against Section 16(4) and applicable Section 16(5) relief. Confirm whether the facts and relevant financial year fit the selected provisions.

Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.

Time limit for taking input tax credit (Section 16(4), 16(5))

Legal basis: Section 16(4), as amended by the Finance Act, 2022 with effect from 01.10.2022 (No. 18/2022-CT); Section 16(5), inserted with effect from 01.07.2017 and brought into force on 27.09.2024 (No. 17/2024-CT). Review date: 19 October 2026.

Last date to take the credit

What counts is the date on which the GSTR-3B carrying the credit is filed, not the tax period it belongs to.

Date of the invoice, or of the debit note itself (from 01.01.2021)

Date the annual return for that year was furnished (leave blank if not yet filed)

Date the GSTR-3B carrying the credit was, or will be, filed

Financial year

Last date

Your filing date

ITC time-limit working paper

Inputs will appear here after the calculation runs.

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