Due Date Alert: Last Day to Amend GSTR-1 for FY 2024-25

Ensure Your Buyers Can Claim ITC Smoothly

Today marks an important compliance checkpoint for businesses registered under GST. If you have made any mistakes in reporting B2B invoices in GSTR-1 for FY 2024-25, today is the final opportunity to amend them.

This correction is critical, especially where your customers need to claim Input Tax Credit (ITC) on time.

Why Is Today Important?

Any B2B invoice reported or amended in GSTR-1 today will reflect in the buyer’s GSTR-2B on 14th November. This will allow your buyer to claim ITC in the same period, in line with Section 16(4).

Legal Basis – Section 16(4) of CGST Act

Section 16(4) states that ITC must be claimed within the prescribed time limit, and one key requirement for claiming the Input Tax Credit is that the invoice must appear in the recipient’s GSTR-2B.

Section 16(4): A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.

While the last date to claim Input Tax Credit (ITC) for FY 2024–25 is 30th November 2025, it’s crucial to understand the operational cut-off based on the GSTR-2B auto-population cycle.

• ITC can only be claimed in GSTR-3B if it appears in your GSTR-2B for October 2025,
• And for it to reflect in October’s GSTR-2B (generated on 14th November), your vendors must file their GSTR-1 by 11th November – that’s today.