25 April 2020
Dear Members My query relates to filing of GSTR 3 B Return filing pertaining to March,2020. I am going to file GSTR1 for the month of March,2020 tomorrow on behalf of my client towards outward supplies so that GST Liabiltiy on sales will be ascertained from this return itself. Now my question comes for claiming ITC on Inputs,Input Services related to March,2020 based on Tax Invoices/Documents having with my client in GSTR 3B related to March,2020. Whether i can claim such ITC on Inputs.Input Services etc while filing GSTR 3B return based on Tax Invoices even though the same are not reviewing in GSTR 2A as concerned suppliers has not filed their GSTR1 till date related to march/quarter ended march,2020, if i want to file the same prior to extended due date related to March,2020. Or Restrictions as specified under 36(4) of GST Act or Rules made there under will apply to me i.e. 10% Restriction of ITC in relation to total eligible ITC. Please clarify the same.
26 April 2020
Yes you can file. The restrictions under rule 36(4) has been relaxed and will be seen consolidatedly from Feb to August. Matching of specific month is not required for now.
CAclubindia
