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ITC Utilized in GSTR -3B

This query is : Resolved 

18 November 2019 In Month of OCT GSTR -3B if ITC figure is negative 20% ITC rule is applicable??
For Example : I have 5 Purchase Invoice which ITC total is 5000 & one DN which ITC is 10000 all detail are show in portal but when we show ITC figure its Purchase - Debit Note now how to show in GSTR -3B because figure is nagative ???

18 November 2019 adjust DN of 5000 in this month by filling nil return and adjust rest in further returns.

prepare reconciliation for its adjustement.


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