GST New rules GSTR2A OR books ITC CLAIMING

what's the new rules of GSTR2A OR books ITC claiming plz explain.?
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Originally posted by : Rakesh kushwah
what's the new rules of GSTR2A OR books ITC claiming plz explain.?

 

File attached...

In term of circular 123 GST :
Credit is available :
Total of 2A +20% or Book ITC , whichever is lower
Thanks @ Pankaj Rawat

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