Tax and Business Consultant
11616 Points
Posted on 27 September 2020
If you have not taken ITC of March 2020 Purchase bill than you can take ITC of same in current GSTR 3B on or before 20th October, 2020
(in September month or earlier month's GSTR 3B).
And keep Reconciliation that, pending bill is considered in F.Y 2020-21 in respective month.