Note that we are filling GSTR 3B for the month of Oct,2019 as on 05/11/2019 . we did not know that new Input Tax Credit rule ( GSTR 2A + 20% ) was introduce from 09/10/2019 . As per our Book of Calculation Oct,2019 (Output Tax - Input Tax) come Rs. 2,40,500.00 (As per old Calculation) which Paid & fill Return. But if New Input Tax Credit rule follow then Our Tax Liability Come 2,85,200.00. Now what to do because GSTR 3B return not revised.........