ITC not claimed in 2017 18

Confirm me if I understood your query right!
You want to say that as per Law you can not claimt ITC for 17-18 bill now in 2019-20, and you want to say that you will drag the ITC from 17-18 to current period....
So now if you can make a proper working showing monthwise bills against which ITC was taken in GSTR-3B and if you could succeed in that successfully adjusting previous bills in next month which is a very big excercise if there is lots of purchase bills....what I want to say is that Yes you can do that by dragging ITC of previous period in the next period.

You got my point well sir,
i want to say now that in 2018 19 , i have not clamied ITC as per bills for many month (it's small business not liable to audit).
nobody can co relate ITC clamied in return to the bills since many mistake in filing of return.
clear cut wirking as per my intentions will not be possible however its also difficult case for officer to match the bill for all month to disallow the same coz of mistake in filing of GSTR 3B.
in such case...what will you advise?

If it is a small business then it can also be said that chances of coming your GSTN in Scruitiny is very low...So I would say do as you feel right as you know very well the ITC and .. but seriously if it is a small business...take a chance and claim it....but make sure that there is no major gap between Tax payable and ITC of previous periods Vs. Tax payable and ITC of the month in which you are going to claim the unclaimed bills

Ok thank you sir...thank you so much