Avail lapse credit in gst

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I was came to know that we can obtain any lapse itc (i mean eligible itc) of preceding tax period during a financial year while filing gstr 3b of subsequent month. Is there any circular from government regarding this provision ?

Replies (2)
yes......
RNS.Rao Chennai
Sir,.In order to rectify u have to view GSRT2A everymonth posted by supplier,
thus any lapse of ITC u can claim in your next month GSTR3B

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