As it is a transaction of FY 2019-20, based on Circular 26/2017, GSTR 3B returns can be amended upto September 2020. Therefore, in upcoming GSTR 3B, disclose Cess ITC under reversal column in Table 4B, and IGST ITC under Table 4A for claim.
Where Cess ITC is not utilised, applicability of interest can be litigated.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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