A one Dealer who opt Composition Scheme in GST in 2017-18 Year. and they have issue a Tax Invoice Bill (B2B) in that time and Filed GSTR-4.
In the next year 2018-19, he is in Regular Scheme. and those Tax Invoice Bills (B2B), which are issued in 2017-18, That bill has put it online in Sep-2018 GSTR-1.
so i want to know, can we claim that ITC of that bills ??????