Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020

Last updated: 16 July 2021

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This notification provides a clarification regarding the application of sub-rule (4) of rule 36 of the CGST Rules, 2017. Specifically, it addresses issues related to the cumulative application of this rule for the period spanning February 2020 to August 2020. The document aims to resolve any ambiguities concerning input tax credit claims during this timeframe.

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FAQ :

This notification clarifies the application of sub-rule (4) of rule 36 of the CGST Rules, 2017, specifically for the cumulative period of February 2020 to August 2020.

The notification clarifies sub-rule (4) of rule 36 of the CGST Rules, 2017.

The clarification covers the cumulative period from February 2020 to August 2020.

The notification addresses issues relating to the application of input tax credit under the specified rule during the mentioned period.