How long ITC can be carried forward

No time limit in the GST laws for carrying forward of unutilised ITC. It can be carried forward to indefinite period until it is set off against output tax liability.

ITC can be claimed/availed upto the due date of furnishing of return for the month of September following the end of the financial year to which the invoice pertains


Date of furnishing of the relevant annual return,

Whichever is earlier.