23 November 2020
Dear Sir We have received a input in GSTR 2A Of Rs. 65000/- in October 2020 but the invoice WAS 2019-20 F.Y and payment made also same year But ITC Not claimed in books and 3B It was stand other ledger account as ITC receivable a/c.as on 31.03.2020 I want ask please suggest me that we can claim it in October or Nov-2020 3B and books input
23 November 2020
Yes, since you had availed the credit in books in 2019-20.You can claim it in October or November return when it appeared in 2A though department may put a question on this.
CAclubindia
