14 December 2020
respected sir, your answer may be correct but can you provide me any basis to claim input as 2a so that i can prove to officer that i am not wrong with thanks
14 December 2020
In my view, now with latest changes , ITC is to be claimed with reference to GSTR2B subject to fulfilment of conditions under section 16.
20 February 2021
. Following are the changes in Rule 36(4) from 1st January 2021:
The ITC shall be available as per the invoices uploaded by respective suppliers either in their GSTR-1 or by using the Invoice Furnishing Facility (IFF). The recipients can claim provisional input tax credit in GSTR-3B to the extent of 5% instead of earlier 10% of the total ITC available in GSTR-2B for the month.update as per 22dec2020 by cleartax.please advice
CAclubindia
