Mistake in ITC on capital goods calculation

Ramachandran R (100 Points)

04 July 2021  

Hi, 

I had purchases machineries in FY 19-20 and FY 20-21. 

Instead of availing full ITC amount into Electronic Cash ledger, I had taken split into 60 months and taken the amount equally in every month as I understood the concept wrongly. 

For FY 20-21 it can be corrected before Sept '22 filing and I like to Whether it is possible to correct or rectify for FY 19-20?

Regards,