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
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
