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of <h1>Haryana clarifies GST Rule 36(4) for Feb-Aug 2020: Cumulative ITC adjustments required in September tax return.</h1> The circular issued by the Haryana Government's Excise and Taxation Department provides clarification on the application of sub-rule (4) of rule 36 of the Haryana Goods and Services Tax (HGST) Rules, 2017, specifically for the period from February to August 2020. Due to COVID-19 measures, the rule is applied cumulatively for these months, with adjustments to be made in the September 2020 tax return. Taxpayers must reconcile input tax credit (ITC) claimed with supplier-uploaded invoice details, ensuring ITC does not exceed 110% of eligible credit. Any excess ITC must be reversed in the September 2020 return.
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