Sir/Mam, If ITC for May month as per GSTR-2A is Rs 25000. ITC as claimed in books/3b is Rs 20000. ITC for Rs 5000 was not claimed bcoz goods not received in my premises but seller has generated the bill.
ITC for June month as per GSTR-2A is Rs 30000. ITC as claimed in books/3B is Rs 35000. ITC of Rs 5000 ( as stated above) was claimed in June. Query- As ITC for June as per 2A & 3B does not match due to above reason , so is there any violation of Rule 36(4) in this case ?
chirag111 Asked question October 15, 2020
No violation as even after 36(4) you are eligible to avail earlier months ITC and 36(4) will be applied for Sept separately taking invoices of Sep and GSTR-2A for said month.
Team Clearmytax.in
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Frah Saeed Changed status to publish October 15, 2020