ITC unavailable

Rule 36(4) related to cap of 105% of ITC on GSTR2A/2B has been relaxed for Apr and May. I think ITC as per books can be claimed for Apr and May. For June, 105% has to be cumulatively (Apr-Jun) applied to arrive at allowable ITC.

An invoice can avail itc during during six months, so,before October, can avail itc.

That ITC amount is avaliable on the month of May not for the month of April, You should claim in the month of May

You could have availed in April also as restriction 36(4) is relieved for April to June..however since you have not availed till now..you can availed the itc in June month.

As per Notification 27/2021 CT , conditions prescribed as per Rule 36(4) , availing of ITC from 2B is need to be checked Cumulative for April 2021 to June 2021 .

So claim the ITC for April to May as per Books & in June Check your 2A/2B cumulative from April to June & if find any Invoices not reflected therein can be reversed in June Month Return.

Thank you very much to all for the help.

Even if the supplier has filed GSTR-2A after due date, you can claim ITC in the month in which the ITC appears in your GSTR-2B

But @ Bhavika Ji ITC has not been updated automatically in 3b