Application of Rule 36(6) in Apr-21

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Mantu Agarwal (Querist)
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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?

Lekhraj sood

Lekhraj sood (Expert)
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18 May 2021 You can make use of 2A

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)
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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

CA Altamush Zafar

CA Altamush Zafar (Expert)
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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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