Time Limit for availing the Input Tax Credit:
As per Sec. 16(4) of CGST Act, 2017, A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of them relevant annual return, whichever is earlier.
Thus, time limit for availing the ITC is due date of furnishing of the return under Section 39 for the month of September following the end of Financial Year or furnishing of the relevant annual Return, whichever is earlier.