Availment of ITC Credit for the Month of June-2021-How to Calculate 5% Provisional ITC in Form GSTR-3B as per the CGST Rule 36(4) Rule 36(4) restricts the availment of input tax credit beyond 5% of the ITC reflected in Form GSTR 2A/2B. However, as per Notification No. 13/2021-CT dated 1st May 2021 as amended by […]
