Itc 2018 19 it's urgente

Cannot get your query .......
whether you want say , ITC of 2018-19 which you missed to report in GSTR 3B has been reported in Fy 2019-20 GSTR 3B.

You can either claim ITC on purchase or you can claim as expense in the books of ITC.Both can't be availed at the same time.

further more itc for FY 18-19 can be claimed upto due date of filiing return of sept ie.20oct 2019 or due date of filing annual return which ever is earlier...

Any missed itc that is showing in GSTR2A will be lapsed.

What are the relaxation of Correct the Annual Return for the FY 2917-18 and 2028-2019?