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Pankaj Rawat (GST Practitioner) 23 October 2019
You shall avail the ITC whichever is Lower :
Books ITC or GSTR2A +20%
For Eg : IFor October your ITC in Books is 80/- & In GSTR 2A it's 60/-
as per Above 20%of 60/- =12 (12+60)= 72/-
As 72/- is lower than 80/- , You can avail 72/- only.