ITC of July month

As per section 37 ( read with rule 61) of the CGST ACT 2017, when you would be filling GSTR 3 for the respective tax period , then you can claim the ITC which you have not claimed earlier in GSTR 3B subject to the fulfillment of the conditions stipulated under section 16. 

@ Nikita.,

What are the mismatch...?
Which way you says the mismatch...?

Give details in your view then we can consider the process... 👍👍👍

I meant the reconciliation process done by gst authorities.
There will be difference in Itc amount of 2A and 3b of May if I enter itc of July in may.

We have time limit upto 1 year from the date of Invoice...
So,
We can reply based on the above said rules. The GST authority will accept Our reply...

OK sir thanks

You are welcome...

Are you satisfied...?!

yeah sir

ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:

Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual return

Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.