Gst dealer purchases of goods and booked bill input claim in may-2020.but bill not reflected gstr2a in may-2020.reason selling vendor gstr1 return quarterly based filed.
Dealer bill full value input claim or 10% value input claim in may-2020 gstr3b return is correct method.
As per Rule 36(4) the ITC in r/o not uploaded invoices can be availed to the extent of 10% of total amount of ITC of invoices uploaded.
Thus suppose bill of Rs 10000/- plus GST 1800/- not reflected in GSTR-2A and the total amount of ITC in r/o invoices uploaded is Rs 10,000/- in this case 10% of 10000/- i.e. Rs 1000/- credit can be availed instead of rs 1800/-. Rs 800 credit can be availed afterwards when amount appears in GSTR-2A.
Further in regard to May, no need to restrict credit as per Cororna relied cumulative effect can be given in the GSTR-3B of September,2020.
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