GST taxpayers can't claim pending input tax credit if GSTR 3B is not filed by this date for FY 2023-24

If you are a goods and services tax (GST) registered taxpayer and want to claim any pending input tax credit (ITC) for FY 2023-24 or amend any errors or omissions under GST then note the last date to do so is November 30, 2024, by filing a specified GST form.

If you miss this opportunity, then you may lose out on claiming input tax credit (ITC) if any remains to be claimed for FY 2023-24. Needless to say, if you do not get the benefit of claiming input tax credit then it will result in loss as you can't offset your output tax liability with input tax credit.

How to claim pending GST input tax credit or amend any error or omissions for FY 2023-24 Experts say that the law is very clear about how to claim pending input tax credit (by filing GSTR 3B form) or amend any errors or omissions under GST (through GSTR 1 form).