ITC unavailable
Prithviraj Das (128 Points)
26 June 2021Prithviraj Das (128 Points)
26 June 2021
CMA Poornima Madhava
(CMA)
(13097 Points)
Replied 26 June 2021
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.
Imthias ahamed Kormath
(910 Points)
Replied 26 June 2021
Prabhat Pandey
(210 Points)
Replied 26 June 2021
Tax Officer
(49 Points)
Replied 27 June 2021
Pankaj Rawat
(GST Practitioner)
(55032 Points)
Replied 27 June 2021
Bhavika Kothari
(CA)
(1258 Points)
Replied 06 July 2021
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
Prithviraj Das
(128 Points)
Replied 06 July 2021
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