If any person has opted into composition scheme from 01.04.20 and trying to file ITC-03 now but he have invoices for uploading for CGST and SGST portion, but didn't have invoices available for IGST portion, What can be done? What is the procedure to deduct the IGST portion available in his credit ledger? Can he debit it by filling DRC-03?
CAclubindia
