CA Article Assistant
132 Points
Posted on 22 January 2020
You can add missed input of Nov month with Dec Input in 4 (A) (5) and proceed.
ITC of any month missed in an FY can be taken before September of next FY.
ITC cannot be taken beyond the month of September of the following FY to which invoice pertains or date of filing of an annual return, whichever is earlier.