Clarification relating to application of sub-rule (4) of rule 36 of the HPGST Rules, 2017 for the months of February, 2020 to August, 2020

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....amba, Kangra, Revenue Distt Nurpur and Una, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 6th Jan., 2021. Sir, Subject: Clarification relating to application of sub-rule (4) of rule 36 of the HPGST Rules, 2017 for the months of February, 2020 to August, 2020 - reg. Vide Circular No. 123/42/2019 - GST dated 10th Dec., 2019, various issues relating to implementation of sub-rule (4) of rule 36 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the HPGST Rules) relating to availment of input tax credit (ITC) in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37of ....

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....e ITC availed in their FORM GSTR-3Bs for the period February, 2020 to August, 2020 with the details of invoices uploaded by their suppliers of the said months, till the due date of furnishing FORM GSTR-1 for the month of September, 2020. The cumulative amount of ITC availed for the said months in FORM GSTR-3B should not exceed 110% of the cumulative value of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37 of the HPGST Act, till the due date of furnishing of the statements in FORM GSTR-1 for the month of September, 2020. 3.3 It may be noted that availability of 110% of the cumulative value of the eligible credit available in res....