PROVISIONAL ITC in FORM GSTR-3B as per the New CGST Rule

The CBIC released an important NOTIFICATION NO. 49/2019 - CENTRAL TAX, dated 9-10-2019, inserting a new sub-rule (4) under rule 36 of the CGST Rules, 2017, stating that provisional credit can be hereafter claimed in the GSTR-3B only to the extent of 20% of eligible ITC reflected in the GSTR-2A.

Read more: Provisional ITC in Form FSTR-3B as per the New CGST Rules

Source:  http://cbic.gov.in