ITC Allowed for February 2020

January:

ITC as per books : 1000

ITC as per GSTR 2 A : 700

Total ITC allowed = 700 + 700*10% = 770

February:

ITC as per books : 2000

ITC as per GSTR 2 A : 1500 ( 300 for January Bills and 1200 for February Bills)

Total ITC allowed = ???????

What is the amount of ITC Allowed in GSTR 3B of February 2020?

230 + (1200 + 1200*10%) = 1550 or

1500 + 1500*10% = 1650