On of my clients had availed ITC (which comes under Blocked credit) in FY 17-18 and FY 18-19. But the same was not utilized for set off as there was no outward supply.
But his previous Gst practitioner has neither reversed the ITC in GSTR3B nor in the annual return for fy 17-18 & fy 18-19.
Now the client has started his outward supplies and is raising sales invoices.
What should we do regarding the ITC which is reflected in the Electronic Credit Ledger
CAclubindia
