Time limit for ITC claim for FY 19-20

A1: In your books, the entry of availing credit to be before 30th Sep 2020. And the total of ITC that is claimed in entire Sep 2020 will be filed on or before 20th Oct 2020.  

A2: A bit more clarity required on facts i.e., reason for reversal - U have both exempted & taxable supplies or ineligible ITC availed or asset written off/disposed of before 5 years etc.

Hi, 

I have both exempted & taxable supplies. 

So reversal should be calculated based on turnover in the month of purchase or every month it should be calculated based on turnover. 

Entire credit to be availed in the month of purchase. The credit to be apportioned for 60 months (Tm). Every month, proportionate credit to the extent of exempted turnover, to be reversed along with interest..

Rule 43(1)(e) of CGST Rules