GST Input Tax Credit: The Section 16 Conditions, the 30 November Deadline, and What Section 17(5) Blocks
ITC on an FY 2025-26 invoice dies on 30 November 2026 — or earlier, if you file GSTR-9 first. A walk through the six conditions in Section 16(2), the 180-day payment rule, the Section 16(4) time limit, and the Section 17(5) list that blocks credit outright.
Sachin Mohite
@sachinjbkco
Sachin writes on GST and compliance at TaxSocial — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. He works from the CGST Act, the rules made under it and CBIC circulars, and flags the places where the portal behaves differently from what the section actually says. Written for the person who has to file the return, with deadlines and penalty numbers stated plainly rather than buried.