This discussion clarifies Input Tax Credit (ITC) claims for October 2020. It confirms that ITC must be claimed based on invoices reflected in GSTR2A, as per Rule 36(4) of the GST rules. There was no change to this requirement from October 2020 onwards; claiming ITC solely on an invoice basis is not permitted.
Could you please help, to understand, whether from oct 2020 , we have to take ITC only for those invoices which is reflected on GSTR2A, Means uploaded on GST portal or still we can claim ITC on invoice basic.