If debit note issue after 2 year than can we claim credit and till when we can claim it

Reply-According to section 34(3) of CGST Act, where one or more tax invoices have been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient one or more debit notes for supplies made in a financial year containing such particulars as may be prescribed.

According to section 34(4) of CGST Act, any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed.

There is no time limit for the issuance of debit notes.

However as per section 16(4) of CGST Act, 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. 

Therefore ITC can be claimed up to due date  filing of GSTR-3B of September month following the end of financial year in which year debit note is issued or annual return whichever is earlier