GST Practitioner
55067 Points
Posted on 23 March 2021
DEAR MOHANRAJ J
ITS LIMITATION OF GST PORTAL , SO IT DOESN'T MEAN THAT TAX PAYER SHOULD BE DEPRIVE OF AVAILING ITC IN THIS REGARD. YES YOU ARE CORRECT AS PER RULE 36(4) OF CGST ACT MAXIMUM 105% OF ELIGIBLE ITC OF 2A IS ELIGIBLE, BUT ONCE YOU HAVE RELEVANT CAUSE & DOCUMENTS THAT THE ITC AVAILED IS CORRECT THEN NEED NOT WORRY, IF ANY SCN BEING ISSUED YOU CAN PRESENT YOUR CASE WITH RELEVANT DOCUMENTS ACCORDINGLY.