ITC Restriction: 10% Cap for February-August 2020 Requires FORM GSTR-3B Submission per Rule 36 CGST Rules 2017.

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....Restriction on ITC upto 10% - the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 - FORM GSTR-3B to be furnished accordingly - Rule 36 of the Central Goods and Services Tax Rules, 2017....