Any gst registered regular scheme dealer purchases of goods input credit claimed rule 36(4) applicable at present for month of August,2020 gstr3b return.
Frah Saeed Answered question September 8, 2020
Rule 36(4) restriction is not applicable in the months February to August,2020 due to Covid relief. The cumulative adjustment of Rule 36(4) restriction need to be made in the GSTR-3B of September.
For details please refer our exhaustive article on the subject published on this site.
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Frah Saeed Answered question September 8, 2020