Rule 36(4)

Rule 36(4) of CGST Rule restricts the claim of ITC in GSTR 3B. According to this rule ITC claim is restricted to 10% above the ITC as per GSTR 2A.
Considering the lock down situation, the *Government has relaxed the provisions of Rule 36(4). Therefore, for the GST returns relating to periods from February 2020 to August 2020, ITC as per Books can be claimed without considering the ITC as per GSTR 2A.* This short term relaxation is a very welcome move for the Trade & Industry.

However, the ITC claimed has to be matched in a consolidated manner with GSTR 2A before filing GSTR 3B of September 2020.

please share your views on the recent Notification No.30/2020 dt.03-04-2020
Replies (1)

Whether can I get the same relaxation, even if I file the returns in Dec 2020.

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