Jan sales shown in feb - itc of feb can utilize in tax amount

You can show jan. sales in Feb. 3b and also claim Feb input credit.

In case of GSTR-1 you can show the invoice date(i.e jan)

Yes you can show sales of previous period in current 3B

Thanks for your reply, sir i want to know whether i can take the ITC of Feb Purchase along with Sale of Jan in GSTR - 3B (i.e jan sales OTC is 1,20,000 and No ITC in Jan and Filed Both GSTR - 1 & GSTR 3B as Nil ) in Feb GSTR - 3B i am showing the Jan sales OTC Rs.120000/- and utilizing the feb ITC Rs, 80000/- 

Jan OTC is Rs.120000/- no ITC 

Feb OTC Is Nil and ITC is Rs.80000/- 

while showing  jan sales in feb other telling that u cannot utilize the itc of feb u want to pay 120000/- along with interest only no  itc can taken from feb because we calim the bill in january ans ther is no itc then how to claim the ITC From Feb 

sir in januray i am not having ITC then how can i can claim the Sales of January OTC along with February ITC (i.e January OTC 120000/- No ITC in Feb OTC Nil ITC Rs. 80000)