I am having partnership firm. For month of Nov 19 my books is showing ITC (cgst) of 8073 whereas ITC as per 2A is 4920. So should i take itc of rs. 5904 in 3B? In gstr 2a amount of rs.4920 includes itc of rs. 8 is of oct 19 invoices, should i consider this itc of rs.8 or i am not eligible to take this itc of rs. 8? In case of IGST books is showing itc of 60529 wheres in 2A of oct showing rs. 78707 & nov 19 it shows Rs.0, so can i claim ITC of 60529 or should i claim itc of rs. 94448 ? please specify rules of itc availability in case of old month itc i.e. ITC prior to Oct 19 for calculating ITC for Nov 19.
CAclubindia
