RULE 36(4) RELAXATION APRIL MONTH?

This discussion addresses a common query regarding the relaxation of Rule 36(4) for the April tax period. It clarifies that while Notification No. 13/2021-CT allows claiming ITC as per invoices, users may encounter warnings when filing GSTR-3B if the claimed ITC exceeds the amount reflected in GSTR-2B. The advice is to verify the excess ITC figures against GSTR-2B to resolve these warnings.