I have received SCN under section 73
regarding availing excess input in 3b but my concern is that while checking ITC comparison any tax liabilities for 2017-2018 I have available ITC ,for month April 2018 onwardsI have utilised ITC as per need without putting available ITC of
2017-2018 in relevant columns of 2018-2019 please advice?
CAclubindia
