1.During the Financial Year 2020-21 Rs.50000 input relating to june 2020 is not filed by supplier and it is not auto populated in the GSTR 2A, march 2021 total GST Input Rs.1000000 then we can claim Rs.50000 input relating to june 2020 by applying 105% itc rule in march 2021 GSTR 3B? 2.we need to reverse the itc claimed by way of applying the 105% ITC rule in any time ?
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