ITC deadline calculator
Enter an invoice date to see when its input tax credit lapses, when it must be paid to keep the credit, and the MSME payment limit.
The rules behind the dates
- Section 16(4) lapse: 30 November after the end of the invoice's financial year, or the annual return filing date if earlier. Read the guide.
- Rule 37 payment date: 180 days from the invoice date. Credit on any amount still unpaid is reversed in the next GSTR-3B, with interest. Read the guide.
- MSME payment date: 45 days, the longest the MSMED Act allows with a written agreement (15 days without one), for micro and small suppliers under Section 43B(h). Counted here from the invoice date, which is the cautious reading. Read the guide.
Frequently asked questions
What is the last date to claim ITC for an invoice dated in March?
30 November of the same calendar year, because the financial year ends on 31 March.
Does filing GSTR-9 early change the deadline?
Yes. The time limit is 30 November or the date of filing the annual return, whichever is earlier.
Is my data sent anywhere?
No. The calculation runs entirely in your browser.