GSTN issues advisory on ITC availability in GSTR-2B

GSTN issues advisory in relation to input tax credit (ITC) in respect of records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 which have been submitted after the due date of furnishing the return for the month of September 2021. Plese refer to the advisory https://www.cbic.gov.in/htdocs-cbec/gst/newgst.