If you've missed claiming Input Tax Credit (ITC) in a previous month and wish to claim it in a future return, you generally do not need to send a formal letter to the GST department. This is permissible when claiming the ITC in a subsequent month's filing.
06 April 2025
No; You do not necessarily need to send a letter to the GST department for claiming missed Input Tax Credit (ITC) if you are claiming it in the future month's return.