Compliance
Handling Financial Year Cut-off and Invoice Date Mismatches in GST
✍️ Published by GSTMatch Legal Team•⏱️ 6 min read•📅 2026-08-24
# Handling Financial Year Cut-off & Invoice Date Mismatches
Under Section 16(4) of the CGST Act, the deadline to claim ITC for any financial year is 30th November of the following financial year or annual return filing date, whichever is earlier.
Ensure cross-year invoice matching is completed before the November GSTR-3B deadline using GSTMatch reports.
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