IF BY MISTAKE I FILED GSTR 3B NIL RETURN FOR DECEMBER 2021 WHICH WAS HAVING GST ITC OF 72000/- WHICH I HAVE NOT CLAIMED IN GSTR 3B DEC 2021 BECAUSE OF NIL RETURN FILED BY MISTAKE.
NOW CAN I CLAIM IT IN GSTR 3B OF JAN 2022?
BECAUSE FROM JAN 2022 THERE IS CHANGE IN MECHANISM OF FILING GSTR3B.