Following points should be kept in mind while filing the GSTR 3B return for the m/o
Sep’20 in Oct’20
1. Take care of ITC pertaining to FY 2019-20.
If any Invoice of ITC is left is to be claimed in GSTR-3B from April’19 to March’20, then
the same can be claimed till the due date of Sep’20 GSTR-3B, i.e. 20/22/24 Oct‘20.
2. How to treat Upto 20% of the Eligible credit reflecting in GSTR-2A for the period
10th Oct’19 to 31st Dec’19
Rule 36(4) is inserted vide Notification No. 49/2019 – Central Tax dated 9th October,
2019. Circular No. 123/42/2019– GST dated 11th November, 2019 provides that the
said sub-rule provides restriction in availment of input tax credit (ITC)in respect of
invoices or debit notes, the details of which have not been uploaded by the suppliers
under sub-section (1) of section 37of the CGST Act, 2017as on the due date of filing of
the returns in FORM GSTR-1 of the suppliers for the said tax period.
The restriction is not imposed through the common portal and it is the responsibility
of the taxpayer that credit is availed in terms of the said rule and therefore, the
availment of restricted credit in terms of sub-rule (4) of rule 36 of CGST Rules shall be
done on self-assessment basis by the tax payers.
The restriction of 36(4) will be applicable only on the invoices / debit notes on which
credit isavailed after 09.10.2019.
The balance ITC may be claimed by the taxpayer in any of the succeeding months
provided details of requisite invoices are uploaded by the suppliers. He can claim
proportionate ITC as and when details of same invoices are uploaded by the suppliers
provided that credit on invoices, the details of which are not uploaded (under sub-
section (1) of section 37) remains under 20per cent of the eligible input tax credit, the
details of which are uploaded by the suppliers.
3. Upto 10% of the Eligible reflecting in GSTR-2A for the period 1st Jan’20 to 31st
Notification No. 75/2019 – Central Tax dated 26th December, 2019 provides with
effect from the 1st January, 2020, in rule 36, in sub-rule (4), for the figures and words
“20 per cent.”, the figures and words “10 per cent.” shall be substituted.
4. Upto 10% of the Eligible credit reflecting in GSTR-2A for the period 1st Feb’20 to
Notification No. 30/2020 – Central Tax dated 3rd April, 2020 provides that the
condition under Rule 36(4) 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.
5. Upto 10% of the Eligible reflecting in GSTR-2A for the period 1st Sep’20 to 30th
Circular No. 142/12/2020- GST dated 9th October, 2020 provides clarification
relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the
months of February, 2020 to August, 2020.
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