Claim if ITC on stocks 19-2020 conversion from composition

Since the 60-day period for filing ITC-01 has expired, you can't claim the ITC on stocks through ITC-01. However, there's an alternative:

 1. File Form GST CMP-02: You can claim the ITC on stocks by filing Form GST CMP-02, which is the application for intimation of opting for regular scheme.

2. Declare the ITC in Table 4(A)(2): In the GST CMP-02 form, declare the ITC of ₹11.32 lakhs in Table 4(A)(2), which is for "Input tax credit on stocks".

 3. Provide detailed documentation: Attach detailed documentation, such as stock registers, invoices, and accounts, to support the ITC claim. .

4. Submit the form: File the GST CMP-02 form and pay the applicable late fee (if any). 

5. Departmental approval: 

The department will review and approve your application. If approved, you'll receive an acknowledgement reference number. 

6. Claim ITC in GSTR-3B: After receiving the acknowledgement reference number, you can claim the ITC of ₹11.32 lakhs in your GSTR-3B return for the relevant period. 

Additionally, be prepared to address any potential queries or notices from the department. 

Remember, it's essential to act promptly and accurately to claim the ITC on stocks.