Rule 36(4)


Quick Summary
This document explains Rule 36(4) of the GST law, which limits the input tax credit (ITC) a business can claim based on invoices uploaded by suppliers. It details how the rule has evolved, including percentage changes and relief periods, and provides clear examples of ITC calculations and reconciliation. The guide is useful for registered persons needing to understand ITC eligibility and compliance with GST regulations, particularly concerning GSTR-2A and GSTR-2B.

File details
PPTX 171 KB 1 downloads GST
File description
Introduce in 37 GST Council Meeting and Notified With the Notification no. 49/2019, dated on 09.10.2019 #pptx
Comments


CCI Pro


Popular Files


Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details