Omission of Purchase bills

Can previous month cash bills can be added in current month and ITC for that be claimed in current month?
Replies (2)
Originally posted by : Gautam Mahajan
Can previous month cash bills can be added in current month and ITC for that be claimed in current month?

 

Yes.

https://cbic-gst.gov.in/pdf/26of2017-Circular.pdf

In books punch it on it's original date & can claim ITC in current month for the same

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