How to Calculate 5% Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4)?

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Introduction Initially registered persons could claim Input Tax Credit on a self-declaration basis in Table 4(a) of GSTR-3B. The ITC that could be claimed on a self-declaration basis included a summary figure of IGST, CGST and SGST. There was no requirement for reconciliation with GSTR-2A until c
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Neethi V. Kannanth

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