Rule 36(4)—-

Mam, Goods received in Dec’2020 but ITC was appearing in GSTR-2A in Nov’2020. Query–For the purpose of Rule 36(4) for the Nov’2020 month, ITC should be claimed in Nov month OR it should be claimed in Dec’20 ??

2) From Jan’21, 5% itc is available from which date ??

3) Rule 36(4) should be checked/calculated  separately for IGST, CGST & SGST ??

4)  For claiming ITC as per Rule 36(4) purposes, ITC uploaded in GSTR-2A or GSTR-2B should be taken ?

Thanks …