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GST ITC Adjustment New Rule
ITC ALLOWABILITY AS PER NEW RULE 36(4)

[ Applicable w.e.f. 1st January 2021 ]

Details of ITC as per GSTR-2B and Books
  IGST CGST SGST Cess
   (1) ITC as per Books
   (2) ITC as per GSTR-2B
   (a) ITC relating to Current Period
      [out of (2) above]    
   (b) ITC relating to Earlier Period  [out of (2) above]
            (i) Period 1
            (ii) Period 2
            (iii) Period 3
   (3) ITC unclaimed of Earlier Period [relating to period covered in  (2)(b) due to restriction of 5% or 10%]
            (i) Period 1
            (ii) Period 2
            (iii) Period 3

 

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