02 September 2020
Example- ITC availed by you in a month is of 50 invoices amount of ITC Rs. 5,00,000/- Invoices appearing in GSTR2A - 45 invoices involving ITC of 4,50,000/- Invoices not appearing in GSTR2A- 5 invoices involving ITC of Rs. 50,000/- ITC claimable as per rule 36(4) will be = 4,50,000+10% of 4,50,000 = 4,95,000/- Hope to have clarified.
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