ITC on bank charges

Naveen Kumar (629 Points)

05 December 2020  
Sir,

we have not claimed ITC on bank charges. Same booked under bank expenses.But 2A reflect some amount In GST portal.please suggest below entry is correct or wrong.

Bank Charges. Dr ( earlier entry in books)
PNB Bank Cr.

CGST input. Dr.(as per 2A) entry in November month)
SGST Input Dr.(as per 2A)
Bank Charges cr.