ITC of purchases invoice

For  ITC  you have to  fulfill  following  conditions 

1)  You  must  have  valid  Tax Invoice with correct GSTN no of  Supplier . 

2)  You must  received Goods or services .

3)  Supplier should pay the  Tax  to GOVT  account  collected form you .

4)  you must  file return . 

If  all  conditions were  fulfill  in the month  of  May 2020 , you can  take  ITC  in the  month  of  June 2020 GSTR3B  on wards  , since  June 3B  date is over you can take in the current  month GSTR3b   . Also it should  not  under  block  credit  under  section 17(5)  of the CGST act  2017 .