5% provisional ITc

rajesh (MBA) (103 Points)

06 February 2021  

As per CGST Rule 36(4), it is stated that only 5% Provisional ITC in FORM GSTR-3B. I have missed to take avail itc from previous months invoice. so can i claim that ITC in this month. doing so, it will be more than 5% of GSTR2A. Is it ok to proceed.