The assessees earlier were obligated to reconcile the Input tax credit claimed in FORM GSTR-3B with the information shown in FORM GSTR-2A as per sub-rule (4) was inserted into Rule 36 of the Central Goods and Services Rules, 2017 (“the CGST Rules”) w.e.f. October 09, 2019. Also, the same condition emerges as of the obligation […]









