Mera Advisor
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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