In that case you may find it difficult to convince the authorities in case any scrutiny comes up that you have actually availed ITC for 20-21 in FY 21-22. In 21-22 you must be having excess ITC claimed as per books and 2A/2B because of 20-21 adjustment. But you have to convince them by referring to your books of account.
Aggarwal Sarawagi and Co
New Delhi
CA
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