https://www.taxtmi.com/news?id=24040 Generation of the auto-drafted input tax credit statement in FORM GSTR-2B occurs only after suppliers file their outward returns and the GSTR-2B is made available following suppliers' due dates. Taxpayers may file FORM GSTR-3B prior to GSTR-2B availability on a self-assessment basis. A temporary cumulative limit on ITC claimability across adjacent periods applies, requiring observance of that ceiling when claiming credits. en-us Mon, 17 May 2021 19:07:56 +0530 Mon, 17 May 2021 19:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=24040 Generation of the auto-drafted input tax credit statement in FORM GSTR-2B occurs only after suppliers file their outward returns and the GSTR-2B is made available following suppliers' due dates. Taxpayers may file FORM GSTR-3B prior to GSTR-2B availability on a self-assessment basis. A temporary cumulative limit on ITC claimability across adjacent periods applies, requiring observance of that ceiling when claiming credits. News - Mon, 17 May 2021 19:07:56 +0530 https://www.taxtmi.com/news?id=24040