ITC for 2018-19 claimed in 3B based on the invoice and compliance of other conditions. Supplier uploaded the invoice in Oct 2019 only which appeared in 2A thereafter.
– Whether ITC can be claimed
– How to show the difference of table 6A and 8A in Annual Return 9
CA Nand Tuteja Asked question November 4, 2020
In 2018-19 avail as per books. No need to restrict ITC as per GSTr-2A. Rule 36(4) introduced from 9th Oct,2019. Show figures as it appear after putting in figures.
Team Clearmytax.in
Frah Saeed Changed status to publish November 13, 2020