ITC amendment

ITC excess or less availed in the gstr_3b 

can be adjusted in next month gstr_3b 

and however gstr_2 is the return for inward supplies from where we can match the itc availed and itc available but not available for filing 

however you can see the available itc @ gstr_2a on gst portal 

for the time being, adjust the itc in gstr_3b