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March 2019 3b filed in nov 2019, itc is lost?

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(Querist)
03 January 2023 march 2019 3b filed in nov 2019, is march 2019 itc lost ? matter came up in gst audit assessment.

my view--> looks like itc is lost..but is there a positive hope?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
03 January 2023 No hope as it's filled in December.
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