Portal vs Books ITC

Eajaz Ahmad (Accountant) (126 Points)

29 September 2023  
Dear Experts.
Every end of the year there's a mismatch of ITC between the Portal & the books, because some of the sellers don't file their returns on time and the ITC is held up.
How to make entries of such ITC in the books of accounts and under which Head of accounts it should come under.
Please share your advice.
Thanks & regards to all.