Input tax credit cannot be taken after one year from date of invoice or filing of annual return :
A taxable person shall not be entitled to take input tax credit in respect of any supply of goods and/or services to him after the expiry of one year from the date of issue of tax invoice relating to such supply – section 18(2) of CGST Act.
Further, a taxable 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 filing of the return under section 39 of CGST Act for the month of September following the end of financial year to which such invoice or invoice relating to debit note pertains or filing of the relevant annual return, whichever is earlier – section 16(4) of CGST Act.
Really, in view of section 16(4), in case of invoices receive after October, the taxable person gets less than one year to take input tax credit.