Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight

This query is : Resolved

Venkateshwarlu Pulluri (Querist)
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21 November 2024 Good morning sir/s,

can we claim ITC of Feb-2024 (which was not claimed by oversight) in the month of November-2024, since the assesee is already filed his returns up to October-2024

Dhirajlal Rambhia online

Dhirajlal Rambhia online

(Expert)
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21 November 2024 As per section 16(4) of the CGST Act, 2017 the time limit to avail pending ITC on invoices pertaining to FY 2023-24 is:
30th November 2024 for invoice pertaining to FY 2023-24; or
31st December 2024 i.e. date of filing annual return for FY 2023-24 whichever is earlier.