Application of Rule 36(6) in Apr-21
This query is : Resolved
Quick Summary
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?
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
You can make use of 2A
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)
Hope answer is clear
Hope answer is clear
18 May 2021
Take ITC as per books for April. Match ITC from GSTR-2B of April and may cumulatively while filing may GSTR-3B
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