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