This discussion clarifies the application of GST Rule 36(4) for filing financial year 20-21 returns. The rule must be followed not only up to December 2020 but also for subsequent periods when filing these returns.
27 July 2021
My client whose return for the financial year 20-21 has not yet been filed, now I have to file his return, do I have to follow rule 36 (4) in the return till December 2020