GSTR-2A introduce Date

sir notification ya circular number GSTR-2A introduce... department demand me
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Quick Summary
This discussion clarifies the introduction date of GSTR-2A, which legally existed from July 1st, 2017, under Rule 60. The key point of contention is Rule 36(4) of the CGST Rules, 2017, inserted on October 9th, 2019. This rule mandated the comparison of Input Tax Credit (ITC) shown in GSTR-2A with the actual ITC claimed, a practice that some argue was ultra vires the Act.

Sub rule (4) was inserted to Rule 36 of CGST rules , 2017 with effect from 9th October 2019

GSTR-2A was introduced via Rule 60 and had been in existence legally since 1st July 2017.

Comparison of ITC shown in GSTR-2A with actual ITC claimed was started from October 2019 via rule 36(4) which was also ultra vires the Act

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