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
CAclubindia
