18 May 2021
Dear Expert, As we know GSTR 1 due dates has been extended till 26th May and GSTR 2B shall be available by 28th May. But GST has to be paid by 20th May in such scenario how can we apply rule 36(4) ie of 105% of available ITC. How to ascertain available ITC in absence of GSTR 2B on 20th May?
18 May 2021
Government has relaxed the provision of rule 36(4) for month of April 2021 , you can claim ITC as per books for the month of april 2021 and in month of may 2021 consider cumulative ITC april and may as per gstr 2B and apply provision of R 36(4)
CAclubindia
