ITC ON EARLIER INVOICES

SIR,

FROM FEBRUARY ONWARDS ITC SHOULD BE TAKEN AS PER  2B.  MY QUESTION IS HOW CAN WE AVAIL ITC ON EARLIER INVOICES(I.E ITC NOT TAKEN ON EARLIER MONTHS).  THE MATERIALS DESPATCHED ON 30TH AND 31 OF THE CURRENT MONTH WILL RECEIVE AT FACTORY ON 4TH 5TH OF NEXT MONTH  AND WE TAKE ITC ON MATERIAL RECD MONTH.  EVERY MONTH DESPATCHES ON LAST DAYS OF THE MONTH IS VERY HUNGE..  HOW CAN WE TAKE THE ITC.  PLEASE ADVISE.

REGARDS