Cumulative application of Rule 36(4) of CGST Act, 2017 for availment of ITC based on GSTR 2A By Rohit Kumar



Cumulative application of Rule 36(4) of CGST Act, 2017 for availment of ITC based on GSTR 2A -

CBIC vide Notification No – 13/2021-Central Tax dated 01-05-2021 – CGST (Third Amendment) Rules, 2021 & Notification No - 27/2021-Central Tax dated 01-06-2021 – CGST (Fifth Amendment) Rules, 2021 introduced below relaxation on availment of ITC in Form GSTR 3B.  Below is the summary of said relaxation -

Cumulative application of Rule 36(4) of CGST Rule, 2017 for April, May 2021 and June 2021 (ITC availment based on GSTR 2A)

A proviso has been entered in sub-rule (4) of rule 36 of the CGST Rules which is to be checked cumulatively for the tax period April 2021, May 2021 and June 2021. Any adjustment for the said periods shall be made in Return in Form GSTR 3B to be furnished for the month or Quarter of June 2021.

Hence, while furnishing GSTR 3B for the month of June 2021 or Quarter ending June 2021, the ITC is to be reconciled as per GSTR 2A before availment of such ITC for the months of April 21, May 21 and June 21.

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