Gst input credit 10%

JOSEPH DAVID (GM FINANCE) (286 Points)

20 January 2020  

As per notification No. 75/2019 Central Tax-from 1st January, 2020 input credit is reduced to 10% instead of 20%.

My doubt is we are filing GSTR3B for December, 2019 on or before Jan, 2020. For input credit restriction for Dec return we have

to restrict 10% or 20%.

Please clarify.

thanks in advance

Joseph David