Purchase invoices beyond what period are not eligible for input tax credit ?

The official key records '*'. This question is excluded from automatic grading because the source does not supply an unambiguous valid choice. Official source note: Section 16 (4) of Central Goods and Services Act, 2017 provides that 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 due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.