Summary
- Businesses must focus on the 30 November 2026 deadline for claiming GST input tax credit under Section 16(4) of the CGST Act for FY 2025-26 invoices and debit notes.
- This date is not an extension of return-filing deadlines but a strict limit requiring careful reconciliation of purchase records, GSTR-2B, and compliance with statutory conditions.
- Errors discovered after this date may lead to irreversible credit losses, emphasizing the need for thorough documentation and timely claims.
- Companies are advised to treat October 2026 as a critical review period to ensure all eligible credits are claimed correctly before the cutoff.
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