ITC credit limited to 20% if not reflected in GSTR 2A says new notification

Bimal Jain , Last updated: 11 October 2019  
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The CBIC vide Notification No. 49/2019 - Central Tax dated October 09, 2019, has, inter alia, amended Rule 36 of the CGST Rules, 2017 ('CGST Rules') which deals with the 'Documentary requirements and conditions for claiming Input Tax Credit ('ITC')'. A new sub-rule (4) is inserted w.e.f October

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Bimal Jain
(Service)
Category GST   Report

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