Limitation of 20% ITC for Entity Filing GST Return Quaterly

Pursuing CA (Working) (149 Points)

13 November 2019  

Dear All,

If a taxpayer is required to file GST return quarterly because his turnover is below 1.5 Cr, How can he avail 20% ITC (as per recent notification) on invoices not showing in 2A.

GSTR3B- Due date is by 20th of next month (monthly)

GSTR-1 Due date is by 31st Jan 2020.

Thanks