Updated 4 November 2026. A plain-language checklist for business owners, not legal or tax advice. Read section 16(4) of the CGST Act on the CBIC GST site and confirm with your CA.
Short answer: input tax credit (ITC) on invoices and debit notes of FY 2025-26 can be claimed only up to 30 November 2026, or the date you file the FY 2025-26 annual return (GSTR-9), whichever is earlier. The same date is the last chance to declare credit notes for FY 2025-26 and to correct mistakes in GSTR-1 and GSTR-3B for that year. After it passes, the credit is generally lost.
Why some websites still say "October"
Before 1 October 2022, the limit was linked to the September return, which is why some older or outdated pages still mention 20 October. The Finance Act, 2022 amendment, made effective by Notification 18/2022-Central Tax, replaced that with a fixed 30 November date. The November 2026 compliance calendar from Setindiabiz also lists 30 November 2026 as the cut-off for FY 2025-26 credit and corrections.
What must be done by 30 November 2026
| Action for FY 2025-26 | Provision |
|---|---|
| Claim any missed ITC on invoices and debit notes | Section 16(4) |
| Declare credit notes issued for FY 2025-26 supplies | Section 34(2) |
| Correct errors or omissions in GSTR-1 | Section 37(3) |
| Correct errors or omissions in GSTR-3B | Section 39(9) |
In practice, most monthly filers use the October 2026 GSTR-3B (due 20 November) for this, but any return actually filed by 30 November counts. If you file GSTR-9 for FY 2025-26 before 30 November, the window closes on that filing date instead, so do not rush the annual return before your credit review is done.
Step-by-step checklist
- Pull GSTR-2B for April 2025 to March 2026 and match it with your purchase register month by month.
- List invoices in your books but not in GSTR-2B. Follow up with those suppliers to upload them in GSTR-1 or IFF now. Under section 16(2)(aa), credit generally depends on the invoice appearing in your GSTR-2B.
- List invoices in GSTR-2B but not claimed. These are the easiest wins. Check eligibility (not blocked under section 17(5), goods or services received, payment within 180 days) and claim them.
- Check reversals. Credit on unpaid supplier invoices older than 180 days, and on credit notes received, should be reversed correctly.
- Review your own GSTR-1. Fix wrong GSTINs, missed invoices, wrong tax rates and missed credit notes for FY 2025-26, so your customers get their credit too.
- Record everything in a working file that ties to your books. It will help with GSTR-9 and any later notice.
How the 30 November date fits with GSTR-9
The annual return for FY 2025-26 is generally due by 31 December 2026, but it is a summary of what you already reported in GSTR-1 and GSTR-3B during the year. It is not a place to claim credit you missed. That is why the review in this checklist has to finish before 30 November: once the cut-off passes, GSTR-9 can only show the credit that was already taken in monthly or quarterly returns. If your turnover requires a reconciliation statement (GSTR-9C), the same working file will save time there too.
Who should pay extra attention this year
- Businesses that changed accountants or software during FY 2025-26. Data often goes missing during the switch, and purchase invoices from the old system are easy to overlook.
- Buyers from many small suppliers. Small suppliers on the QRMP scheme upload invoices quarterly, so a few may still be missing from your GSTR-2B.
- Businesses with several GST registrations. Credit is claimed registration by registration, so a purchase booked under the wrong GSTIN will not show in the right GSTR-2B.
- Anyone who received credit notes late in the year. Credit notes from suppliers reduce your credit, and those you issue reduce your output tax only if declared in time.
A one-week plan if you are starting now
| Day | Task |
|---|---|
| Day 1 | Download GSTR-2B for all twelve months and export your purchase register for the same period. |
| Day 2 to 3 | Match invoice by invoice on GSTIN, invoice number, date and tax. Mark each line as matched, missing in GSTR-2B, or missing in books. |
| Day 4 | Email or WhatsApp suppliers with missing invoices, with the exact invoice list, and ask them to upload before your GSTR-3B date. |
| Day 5 | Check eligibility and reversals with your CA, then prepare the extra credit and any corrections for the October GSTR-3B. |
| Day 6 to 7 | Review your own GSTR-1 for FY 2025-26, fix errors through amendments, and keep a working file for GSTR-9. |
Common mistakes we see
- Assuming the deadline is the GSTR-9 due date (31 December) and missing 30 November.
- Filing GSTR-9 early and closing the window by accident.
- Claiming credit on invoices that a supplier uploaded after the cut-off, which may not be valid.
- Leaving year-end credit notes undeclared, which keeps output tax higher than it should be.
Make next year easier
Most of this work is reconciliation, and it is far easier when it happens every month. A billing or ERP system that imports GSTR-2B and flags mismatches before each GSTR-3B means there is very little left to fix in November. See our GST billing software checklist, our comparison of Tally vs custom billing software, and the full November 2026 compliance calendar. Nextinera builds GST-ready ERP software with automatic GSTR-2B reconciliation. Book a free call to see how it would work for you.