In light of the recent clarification from government, it has become pertinent to look into the compliance of Rule 36(4) of CGST Rules, 2017 for the period from Febraury 2020 to August 2020. Any adjustment in terms of reversal of ITC / availment of ITC for such period has to be made in the GSTR 3b to be filed for the month of September 2020. The format may vary for computation of such details, one of such formats as tkaen from our expert CA. (Dr.) Gaurav Gupta, is as under:
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