New GSTR 3B rule

sona1 (MANAGER) (365 Points)

17 November 2022  

After GSTR2B (Oct,2022) check we found Sep,2022 one bill is Come , but after check party details through his  GSTN No.  we found  Party Filling Return Frequency Quarterly Basis. So Party submitted Sep,2022 GSTR 1 Return dated 08/11/22 but he filed LAST  GSTR 3B  June,2022 return which dated 12/09/22.

Can We take above Invoice ITC this(Oct,2022) GSTR 3B Return?