What GST returns and rules does GSTBuddies support?

GSTBuddies audits GSTR-1, 2A, 2B, 3B, 9 and 9C. Checks include Rule 37 (180-day ITC reversal), Rule 42/43 common-credit reversal advisories, Rule 86B, Section 16(4) ITC time-bar, Section 50 interest, Section 47 late fees, reverse-charge (RCM) checks, the annual Table 8 ITC reconciliation and the three-way GSTR-1 vs 3B vs 9 reconciliation. Every figure is cited to the CGST Act and Rules. Section 17(5) blocked credits depend on what each expense was, which a GST return does not carry, so that review stays with your books.

What file formats can I upload?

PDF, Excel, JSON and ZIP. Upload GSTR PDFs from the GST Portal, Excel ledgers from Tally, Busy or any party ledger (.xlsx/.xls), JSON exports for GSTR-2A/2B/3B/9/9C, or the portal's ZIP downloads — GSTBuddies extracts and classifies them automatically.

Is GSTBuddies free to try?

Yes. Sign up to get free credits every month, no credit card required, and run GST compliance checks to see the results before you buy.

Yes. GSTBuddies uses AES-256 encryption on AWS infrastructure and never shares your data. Uploaded files are processed and deleted after 7 days.

Section 16(4), CGST Act 2017

Section 16(4): the last date to claim ITC

Input tax credit for a financial year has a hard deadline. Miss it and the credit is lost permanently. Here's the rule and the exact cut-off date.

The deadline

Under Section 16(4), a registered person cannot avail ITC on an invoice or debit note pertaining to a financial year after the 30th November of the following financial year, or the date of furnishing the annual return (GSTR-9), whichever is earlier.

For invoices of FY 2022-23, the last date to claim ITC was 30 November 2023. (The cut-off was changed from "due date of the September return" to 30 November by the Finance Act 2022, effective 1 October 2022.)

What happens if you miss it

ITC claimed after the cut-off is ineligible and must be reversed.
Reversal of wrongly availed and utilised ITC attracts interest under Section 50(3).

Exceptions worth noting

The time limit does not apply to ITC re-availed after paying the supplier under Rule 37.
Special extended timelines apply for the initial GST years per Section 16(5)/16(6) (inserted later) — check the specific year.

How GSTBuddies guards Section 16(4)

GSTBuddies checks every ITC claim against the 30 November cut-off for the relevant financial year and flags time-barred credit before it becomes a notice. Explore the full compliance suite or start with 8 free credits every month.

FAQ

What is the last date to claim ITC for a financial year?

30 November of the following financial year, or the date of filing the annual return, whichever is earlier.

Can time-barred ITC be claimed later?

No — ITC availed after the Section 16(4) cut-off is ineligible and must be reversed (subject to the specific transitional reliefs under Section 16(5)/16(6)).