Update
Notification No. 30/2020 Central Tax New Delhi, the 3 rd April, 2020
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”
The Above proviso explains that the Rule 36(4) ( 10% Restriction on ITC ) of CGST Rules 2017 for the Months Feb , March , June , July , August 2020 should be cumulative adjusted in GSTR 3B of the Month of Sep 2020.
Team Taxgen
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