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Gst3b new format rules

Vinod Madig (91 Points)

12 November 2019

please send me gst3rb new format and rules and regulation

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 13 November 2019

Format is the same .
Claiming of ITC has been changed.
As per Notification 49/2019 CT : ITC will be available to taxpayer from October 2019 onwards on following calculation :

20% of 2A. +2A Or ITC in Books , whichever is Lower can be claimed.

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