if i miss some entery of itc in 3b last year
how i rectify this. and how to take banefit or
adjument of input gst from out put gst
Missing input credit pertains to last financial year 2017-18, can be claimed by due date for filing September month return of 18-19 or actual date of filing annual return whichever is earlier.
Which means september 25th is the last for claiming missing ITC belongs to last year.
Hence you can't take credit of missing ITC of last year, if you file the return by delay.
refer link for full detailed.
https://www.taxflora.com/blog/all-about-input-tax-credit-under-gst
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