Restricted credit of 5% ITC availed, in respect of document details not furnished by suppliers in GSTR-1, can be applied cumulatively for April & May, 2021 and adjusted accordingly in the GSTR-3B for May, 2021.
Restricted credit of 5% ITC availed, in respect of document details not furnished by suppliers in GSTR-1, can be applied cumulatively for April & May, 2021 and adjusted accordingly in the GSTR-3B for May, 2021.