Gst input tax credit setting off rules

11 February 2019
GST Input Tax Credit Setting off Rules changed from 1st February 2019. My question is

are these changes applicable on January 2019 return (tax of which is if payable on February 2019,20th in 3B)?

Asiya Begum (Expert)
11 February 2019
Basically it should be applicable for any return filed after 1st Feb. However, suitable changes are not made to the portal yet. The GSTIN portal is still working on old utilization process.

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