GSTR-2A introduce Date

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sir notification ya circular number GSTR-2A introduce... department demand me
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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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